Which of the following statements about intended users is TRUE?

The statement that the client is always an intended user is true because, in the context of appraisal practice, the client is the individual or entity that engages the appraiser for a specific purpose. The terms of the engagement typically stipulate that the appraiser is providing the appraisal results primarily for the client's use. Consequently, the client inherently qualifies as an intended user, as they are the party who relies on the appraiser's findings and conclusions to make informed decisions or fulfill specific obligations.

Intended users, by definition, are those individuals who are expected to rely on the appraisal report, and since the client has commissioned the appraisal, their role as an intended user is unquestionable. Understanding this helps clarify the broader context of the appraisal process and the importance of identifying intended users at the outset of each assignment to ensure that the report meets the needs of those who will use it.