In an administrative review by an unlicensed accountant, which task is outside their authority?

In an administrative review conducted by an unlicensed accountant, evaluating the merits of the reconciliation analysis is beyond their authority. This task requires professional judgment and expertise that aligns with licensed appraisal practice, as it involves critically assessing the validity and relevance of the reconciliation process used in the appraisal. Such evaluation may include determining the appropriateness of methods or assumptions applied in the analysis, which is a nuanced area reserved for licensed appraisers who possess the required training, certification, and legal standing to render opinions on value conclusions.

The other tasks listed are more mechanical or fact-checking in nature. Checking the math calculations, comparing engagement letter requirements, and checking county records for comparable sales dates involve verifying data and procedural compliance, which do not require licensed appraisal judgment. These activities can typically be performed by individuals without specialized appraisal training, as they are straightforward tasks that do not involve subjective analysis or the application of complex valuation concepts.