According to USPAP, can an appraiser create a workfile after transmitting a report to the client?

Under the Uniform Standards of Professional Appraisal Practice (USPAP), an appraiser is required to prepare and maintain a workfile for each appraisal or appraisal review assignment. This workfile must be created and included prior to the transmission of the appraisal report to the client. The purpose of the workfile is to support the appraiser’s opinions and conclusions and to demonstrate compliance with these professional standards.

Once the report has been transmitted, the necessity for having the workfile established beforehand is emphasized. It is important for maintaining the integrity and transparency of the appraisal process, as it should contain all data, information, and analysis that was used in developing the appraisal. Therefore, creating a workfile after the report has been sent to the client does not comply with USPAP's requirements.

This context explains why the notion of creating a workfile after submitting a report is not permissible under USPAP guidelines. Hence, the affirmation that the appraiser cannot create a workfile after transmitting a report to the client is accurate.