If a reviewer's scope of work does not require the development of an opinion of value, which statement is acceptable for concluding the appraisal review report?

When a reviewer's scope of work does not mandate the formulation of an opinion of value, it is important for the reviewer to assess the credibility and appropriateness of the original appraiser's opinions and conclusions. The acceptable statement for concluding the appraisal review report in this scenario is that the reviewer concurs that the opinions and conclusions are credible and appropriate.

This choice reflects the reviewer's role in evaluating the thoroughness and logic of the original appraisal without necessarily taking a stance on the final value itself. By affirming the credibility and appropriateness of the appraiser’s work, the reviewer provides validation for the methodology and assumptions used in the initial assessment, thereby maintaining integrity within the appraisal process.

In contrast, the other options imply a direct agreement or disagreement with the value itself, which is not within the purview of the reviewer's responsibilities when their scope does not include forming an independent opinion of value. Thus, the focus should be on the appraisal's quality rather than the value conclusion, making the selected statement the most suitable for the review report.