AR812-CON Appraisal Review - Process vs Technical Knowledge

CE 1 | ARM

This pre-recorded offering is eligible for ASA CE credit, however members must maintain a IAC Session CE Credit Form as evidence of continuing education hours completed every five (5) years, in the event submission is required (if audited). Review the form and for more information on maintaining your ASA membership and designation, log into your ASA member profile and review My Reaccreditation. 

Session Description

Best practices for appraisal reviews are evolving. Appraisal review for real estate lending have received significant attention from bank regulators for decades. With increased reliance on fair value estimates for financial reporting, the Securities and Exchange Commission (“SEC”) and Public Company Accounting Oversight Board (“PCAOB”) expressed concerns about the quality of fair value estimates and the depth of appraisal review procedures of auditors and their valuation specialists. Many sessions on appraisal reviews focus on technical issues. This session will focus on the extent of the appraisal review process and review scoping issues. Learn more about reviews that express a conclusion pertaining to the reasonableness of the appraiser’s fair market value / fair value estimate. While the session will focus on appraisal reviews for financial reporting, the scoping issues are relevant to reviews for other purposes.


Raymond Rath, ASA, Managing Director | Globalview Advisors LLC

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Disclaimer: The opinions expressed in this presentation are that of the presenter(s) and do not necessarily reflect the views and opinions of the American Society of Appraisers.

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Pricing $69.00
ASA-Member $49.00
Non-Member $69.00
Available Yes