Which of the following is NOT required by USPAP to be in the Appraisal Report?

• A. Effective date
• B. Client's specific name
• C. Report date
• D. Description of the assignment

Answer: (B)

USPAP requires key information in an Appraisal Report to show the value date, when the report was prepared, and the nature and scope of the assignment, so readers understand what was done and when. The effective date of value and the report date are clear timing anchors that must appear, and a description of the assignment explains the scope and purpose of the appraisal.

The client’s specific name, while you must identify who engaged the appraiser in some way (the client or intended users), does not have to appear as a exact personal name in the body of the report. You can reference the client by role or as “the client” and keep the precise name in the engagement documents or attachments for confidentiality. That’s why this option is the best answer: the exact client name is not a required line-item in the Appraisal Report itself. The other elements are required to ensure the report is clear and usable.