What level of reporting requires the additional data relied upon by a reviewer to be included in the report?

In the context of appraisal reporting standards, the level of reporting that requires the additional data relied upon by a reviewer to be included in the report is the Appraisal Report. This level of reporting typically provides a greater degree of detail compared to other types of reports. It includes the relevant data and information necessary for the intended users to understand the appraisal process, methodology, and the conclusions drawn by the appraiser.

Specifically, the Appraisal Report is designed for a broad audience, allowing various stakeholders, such as lenders, investors, and other parties involved in a transaction, to review and analyze the appraisal findings. This requirement for comprehensive disclosure is critical because it ensures that anyone reviewing the report can comprehend the underlying assumptions and the rationale for the appraiser's conclusions, making the report more transparent and useful for decision-making.

In contrast, other types of reports, such as a Complete Appraisal Report, may provide a full narrative and comprehensive findings but may not necessarily include all the data relied upon in the same manner, while a Restricted Appraisal Report limits the information provided primarily to the client and is not intended for broader distribution. A Narrative appraisal report can also vary in its inclusivity of data based on its purpose and audience. Thus, the Appraisal Report stands