What must a reviewer do if a client withholds the identity of the appraiser who completed the work under review?

In situations where a client withholds the identity of the appraiser, the reviewer is obliged to acknowledge this fact in the review report. This acknowledgment is crucial because it provides transparency regarding the constraints under which the review was conducted. It informs the intended users of the review that there may be a lack of accountability and potentially impacts the credibility of the appraisal being reviewed.

Being open about the identity issue not only complies with professional standards but also maintains the integrity of the review process. By stating this circumstance in the report, the reviewer ensures that any conclusions drawn are contextualized appropriately, allowing users to consider the potential implications of the anonymity of the original appraiser when interpreting the findings.

Moreover, stating the fact in the review report helps to establish a clear framework for the review, enabling readers to understand any limitations that may arise from not having access to the appraiser's identity.