What is meant by the term intended user in USPAP?
Response: Intended user is defined in USPAP as: the client and any other party as identified, by name or type, as users of the appraisal, appraisal review, or appraisal consulting report by the appraiser on the basis of communication with the client at the time of the assignment. Although the client provides information to the appraiser regarding the intended users, it is the appraiser who is responsible for specifying the parties he or she is identifying as intended users. Knowing the intended users is important because USPAP requires that reports contain sufficient information to allow intended users to understand the report. Without clear knowledge of the intended users in an assignment, an appraiser cannot be certain that the report content is appropriate. Some intended users will require more information than others in order to facilitate understanding. Furthermore, identification of the intended users is important in understanding the intended use or uses of the appraisal; differ
