Oct 10, 2018 - 11:56 AM
As you know, USPAP requires the appraiser to identify the client, intended use, and intended users. While it is possible that other parties may rely on an appraisal report, that does not necessarily mandate those parties be identified as intended users. However, if the appraiser, based on communication with the client, determines that the assignment requires additional intended users beyond the client(s), a Restricted Appraisal Report could not be used.
Based on your question, it would appear that you believe the additional parties that rely on the report should be identified as intended users. As a result, the Restricted Appraisal Report option would not be appropriate.