Doesn't USPAP state that you can not present a report that is misleading :?: If time adjustments are necessary then they should be used or the appraisal will be misleading. If the Lender doesn't like it then they can discount your value estimate. Very often we use time adjustments because there are no recent comparable sales, after all property values increase due to a lack of supply. The appraiser should be considering the available and under contract properties to ensure the market is continuing to increase. But if adjustments are indicated they should be used.