I have read the update to the new USPAP . I have been told by an associate who took the new USPAP class that we have to cite the source for the Market Value definition that is preprinted on the 1004 and 2055. I re read the old USPAP and in Standard 2 (b) (v) it does say : "state the type and definition of value and cite the source of the definition". Does anyone know if this is true? Are we supposed to cite the source of our Market Value Definition in a 1004 or 2055?