What should be noted in the review report regarding the appraiser being a listing broker?

When an appraiser also serves as a listing broker for the property being appraised, this dual role creates a potential conflict of interest. It is essential for the integrity of the appraisal process that any such conflict is disclosed in the review report. Reporting the conflict ensures transparency and helps to maintain the credibility of the appraisal. The appraiser's involvement as a listing broker could influence their impartiality, and proper disclosure allows stakeholders to understand the potential biases that may affect the appraisal outcomes. This is a crucial aspect of professional ethics in appraisal practice.