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Since 2006, USPAP has been updated in a 2-year cycle, which begins on January 1 of even number years. The current version of USPAP is available at www.appraisalfoundation.org and has an effective date of January 1, 2024.
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The Appraisal Foundation (TAF) is the United States organization responsible for setting standards for the real estate valuation profession. The organization sets the congressionally authorized standards and qualifications for real estate appraisers, and provides voluntary guidance on recognized valuation methods and techniques for all valuation professionals.
The USPAP Scope of Work Rule requires that an appraiser identify specific assignment elements in the planning of an appraisal assignment and gather and analyze information about those elements, including assignment conditions, which include assumptions, extraordinary assumptions, hypothetical conditions, and hypothetical conditions.
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Bill Sipes (2006). 2006 Business Valuation Sourcebook.CCH Tax and Accounting. pp. ¶5011–¶5021. ISBN 0-8080-1355-6. — the full text of the Statement on Standards for Valuation Services No.1,ASA Business Valuation Standards, IBA Business Appraisal Standards, IBA Code of Ethics, IBA Business Valuation Guidelines, and NACVA Professional Standards
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