Footnote 116

Appraisers must bear in mind that if a client or legal instruction has not been provided to them in writing, it is not considered a binding instruction. Therefore, if the appraiser accepts an oral instruction from the client or legal counsel, the appraiser becomes wholly responsible for it. Reference to a client or legal instruction, a copy of which is not in the addenda of the appraisal report, will not be acceptable justification for acceptance or adoption of the instruction and may result in disapproval of the appraisal report.