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

The correct answer is that the client's specific name is not required by USPAP in an Appraisal Report.

In accordance with the Uniform Standards of Professional Appraisal Practice (USPAP), certain elements are mandated to ensure clarity and consistency in appraisal reports. Key elements such as the effective date of the appraisal, the type and definition of value being assessed, and the identification of any other intended users are essential for providing context and understanding the appraisal.

The effective date is crucial as it establishes when the appraisal value is applicable, while the type and definition of value clarify what is being appraised (e.g., market value, investment value). Additionally, mentioning any intended users ensures that the report serves the purposes intended by those who requested it, allowing for appropriate reliance on the findings.

However, it is not a requirement under USPAP to disclose the client's specific name in the report. This allows for a degree of confidentiality in the appraisal process, as the focus remains on the appraisal data and conclusions rather than on the identities of individuals involved. Thus, omitting the client's specific name while still meeting USPAP's other requirements maintains the report's professional integrity without compromising privacy.