Last edited 27 Jan 2025

Intended user

International Valuation Standards (IVS), published by the International Valuation Standards Council in 2021 (effective from 31 January 2022), defines intended use as: ‘The use(s) of a valuer's reported valuation or valuation review results, as identified by the valuer based on communication with the client.’

It defines intended user as: ‘The client and any other party as identified, by name or type, as users of the valuation or valuation review report by the valuer based on communication with the client.’

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