includes any individuals in addition to the client who are expected to use the appraisal report. Normally, intended users will be identified during the first step of the appraisal process when the appraiser communicates with the client at the time the parties agree on the assignment. Often, however, it will be incumbent on the appraiser to expect or inquire as to the existence of other users in addition to the client based on the nature of the appraisal.