Which statement about intended users is true?

The correct statement regarding intended users is that the client is always an intended user. This is because the client is the individual or entity that retains the appraiser to perform the appraisal. The client has a vested interest in the results of the appraisal for specific purposes, which may include financing, sales, or investment decisions. Since the appraisal is typically conducted at the request of the client, they inherently fulfill the role of an intended user.

It's important to note that while the client is an intended user, there may be additional intended users as well, which is why it is also possible for multiple intended users to exist for a given appraisal. However, this does not undermine the role of the client as a primary intended user. The appraiser, while involved in the process and responsible for the report's accuracy, is not classified as an intended user in the context of who will use the appraisal. Intended users are typically identified prior to completion of the appraisal, rather than afterward, which helps guide the appraiser in meeting the specific needs and expectations of those users.