Reports, valuation related work, and consulting assignments completed by a member of the Appraisal Institute of Canada must be undertaken in compliance with the Canadian Uniform Standards of Professional Appraisal practice. (CUSPAP). These standards set basic requirements for the content and preparation of reports. An appraiser may exercise discretion with respect to the degree of data presentaton and discussion outlined in a report. Generally, the level of presentaton will be a function of the intended use of the report , expected degree of reliance on the data, and nature of the assignment. As a result, factors which the appraiser may consider to be relevant to the property, its market value, or the valuation procedures may be discussed in relation to the degree of importance. The type of report produced is entirely at the discretion of the appraiser.