Uniform Standards of Professional Appraisal Practice
The Uniform Standards of Professional Appraisal Practice (USPAP) are the generally accepted standards for professional appraisal practice in North America. USPAP contains standards for all types of appraisal services. Standards are included for real estate, personal property, business and mass appraisal. The purpose of USPAP is to promote and maintain a high level of public trust in appraisal practice by establishing requirements for appraisers.
All appraisal reports must include a signed and dated certification that these USPAP requirements have been fulfilled. Among the many stipulations, USPAP requires that the appraiser act as a neutral, disinterested third party, who reports the facts in an unbiased manner. These and other requirements comprise the “standard of care” to which appraisers must adhere.
Discuss one USPAP (Uniform Standards of Professional Appraisal Practice) Business Valuation Standard and how that standard may apply to a given circumstance in a business valuation engagement.
DISCUSSION ASSIGNMENT INSTRUCTIONS
The purpose of Discussions in an online course is to generate interaction among students regarding relevant course topics. You are
required to submit a thread of at least 450 words in response to the provided prompt for each
forum. For each thread, you must support your assertions with at least two (2)
scholarly/professional sources (note that Investopedia and Wikipedia are not
scholarly/professional sources). Your sources MUST be cited at the end of your post using
proper APA format.
Use what you learned in researching for your post (or knowledge gained from other classes or personal
experience) to either supplement or critique the post you are writing about. You do not have to
include any references for your replies.
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