Whenever I make revisions or add additional comments to a report after said report has been sent to my client, I add an additional comment page entitled "comments added XX/XX/XXXX" with the following verbiage: "At the request of the client, the following comments have been added as of this date. As a result, we have changed the signature date to said date. Nevertheless and this addition notwithstanding, the effective date of the value opinion given remains (insert effective date)." Then I go on to state what needs to be said, what was changed, any corrections made, etc... Now comes a client who refuses to take a revised report with such a page and wants the report revised without this explanation page. I am of the opinion that to do so would greatly increase my liability with two reports out there and no explanation of the difference between the two. FWIW, this client asked four questions, three of which were already addressed in the original report. I answered their questions by referencing the particular section of the report. The fourth question had to do the fact that the site was 27 acres of rural recreational land and whether or not it is income producing in nature. I responded that it was not and that if it was and if I didn't mention such activity and take such activity into account, the original report would be misleading - at best. Opinions?