"Standards Rule 3-3
(b) When necessary for credible assignment results in the review of a report, the reviewer must:
1028 (i) develop an opinion as to whether the report is appropriate and not misleading within the
1029 context of the requirements applicable to that work; and
1030 (ii) develop the reasons for any disagreement.
1031 Comment: Consistent with the reviewer’s scope of work, the reviewer is required to develop
1032 an opinion as to the completeness, accuracy, adequacy, relevance, and reasonableness of the
1033 report, given law, regulations, or intended user requirements applicable to that work." <<<<< i.e. the OP
"Standards Rule 3-4
Each written or ORAL Appraisal Review Report must be separate from the work under review and must:
(a) clearly and accurately set forth the appraisal review in a manner that will not be misleading;
(b) contain sufficient information to enable the intended users of the appraisal review to understand the report properly; and
(c) clearly and accurately disclose all assumptions, extraordinary assumptions, hypothetical conditions, and limiting conditions used in the assignment.
Comment: An Appraisal Review Report
communicates the results of an appraisal review,
which can have as its subject another appraiser’s work in an appraisal, appraisal review, or appraisal consulting assignment.
The report content and level of information in the Appraisal Review Report is specific to the needs of the client, other intended users, the intended use, and requirements applicable to the assignment. The reporting requirements set forth in this Standard are the
minimum for an Appraisal Review Report."
