Appraisal Fundamentals

Scope of Work, Intended Use & Intended Users

The framework that determines what an appraiser has to analyze — and who is actually allowed to rely on the report.

Appraisal Fundamentals6 min read

Before any research happens, USPAP requires an appraiser to establish three connected things: why the appraisal is being prepared, who is authorized to rely on it, and how much analysis that specific purpose actually requires. These decisions shape everything that follows.

Three Connected Concepts

Intended Use

The specific purpose the appraisal is being prepared for — a purchase loan, a tax appeal, an estate settlement, or litigation support each shape what the assignment needs to accomplish.

Intended User(s)

The specific party or parties the appraiser identifies as authorized to rely on the report — commonly the lender and borrower for a loan, or the requesting attorney/executor for legal and estate work.

Scope of Work

The research and analysis the appraiser determines is necessary to develop credible results appropriate for that intended use — not a one-size-fits-all checklist.

Why This Matters for Attorneys and Fiduciaries

For estate, divorce, and litigation assignments, clearly identifying the intended use and intended users up front is essential — it determines who can rely on the report in a proceeding and helps the appraiser scope the analysis appropriately (for example, using an effective date matching a date of death rather than today's date). See our guide for attorneys ordering a litigation appraisal for how to specify this clearly.

What This Does Not Mean

A limited scope of work doesn't mean a lower-quality or less trustworthy opinion — it means the analysis was matched to what the specific intended use actually required, which is itself a USPAP requirement. And being outside the identified intended users doesn't mean the appraisal is inaccurate; it means you aren't the party the appraiser can be held accountable to for reliance on that specific report.

Frequently Asked Questions

It determines what the assignment actually needs to accomplish — a retrospective date-of-death valuation and a current-market purchase appraisal on the same house can require different effective dates, comparable sales, and analysis.

No — USPAP requires the appraiser to identify specific intended users, and reports are typically not intended for reliance by parties outside that identified group, which is one reason lenders often restrict use of their appraisals.

Generally no, not unilaterally — becoming an intended user typically requires the appraiser's agreement at or before the time the report is prepared, since it affects the appraiser's understanding of who is relying on the work.

Not necessarily — the scope of work has to be appropriate for the intended use. An assignment can be entirely credible with a more limited, clearly-disclosed scope, as long as that scope matches what the intended use actually requires.

Continue Learning

Provided for general educational purposes based on the Uniform Standards of Professional Appraisal Practice (USPAP) Scope of Work Rule. Last reviewed: August 2026.

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