Un supported adjustments

[Fernando]

Never had a reviewer asking me to justify my adjustments. Thank God.
They may ask why the adjustments are above the guidelines. In such a case, I make a comment and they believe me.
I think they want my comments for such large adjustments in their notes.

 

[sputnam]

Never had a reviewer asking me to justify my adjustments. Thank God.
They may ask why the adjustments are above the guidelines. In such a case, I make a comment and they believe me.
I think they want my comments for such large adjustments in their notes.

USPAP requires appraisers to support their adjustments. Depending on whether you are providing a 2-2(a) report or a 2-2(b) report, the requirement may be 'summarize' or it maybe 'state' the support.