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The Appraisal Foundation (TAF) is the primary valuation standard setting and qualifications body for the United States. The organization sets the Congressionally-authorized standards for Federal Lending Appraisals and minimum state licensing qualifications for real estate appraisers. While appraisal of other assets including businesses and personal property(art, jewelry, machinery and equipment, etc...) are not subject to licensing, the Uniform Standards of Professional Appraisal Practice(USPAP),published by TAF, includes valuation standards for those asset classes. TAF also has just organized a non-Federally Chartered Board which has the intent of providing voluntary guidance on recognized valuation methods and techniques for all varieties of valuation professionals. This work advances the profession by ensuring appraisals are independent, consistent, and objective. The Appraisal Foundation is a non-profit organization established in 1987 by the nation's largest valuation organizations. The Foundation is overseen by the Appraisal Subcommittee (ASC), a subcomittee of the Federal Financial Institutions Examination Council (FFIEC).〔(Appraisal Subcommittee (ASC) ), a USA governmental agency〕〔(Federal Financial Institutions Examination Council (FFIEC) ), a USA governmental agency〕 The ASC is charged with filing a report to Congress each year, on the activities of TAF. TAF "''is a private, not-for-profit corporation charged by (XI of FIRREA ) with the responsibility of establishing, improving and promoting minimum uniform appraisal standards and appraiser qualifications criteria''".〔(Appraisal Subcommittee (ASC) ), a USA governmental agency〕 Headquartered in Washington, DC,TAF is directed by a 24-member Board of Trustees. The Board of Trustees appoints members to and provides financial support and oversight of the three independent Boards: the Appraisal Practices Board (APB), the Appraiser Qualifications Board (AQB), and the Appraisal Standards Board (ASB). The mission statement of the Foundation is Real Estate Appraisal practice in the US is regulated by the various states. TAF's Appraisal Standards Board (ASB) promulgates and updates best practices as codified in the Uniform Standards of Professional Appraisal Practice (USPAP), and TAF's Appraisal Qualifications Board (AQB) promulgates minimum standards for appraiser certification and licensing. The federal government does not regulate appraisers directly. The Federal Appraisal Subcommittee (ASC), with members from the major Federal Lending Regulators, oversees TAF and the state licensing agencies. If ASC finds that a particular state's appraiser regulation and certification program is inadequate (i.e., it doesn't meet ASB and AQB standards), it can impose penalties including prohibition of a state's licensed appraisers from performing appraisals for Federally related lending transactions. Banks make widespread use of appraisals in their real estate lending activiity mortgage loans and mortgage-backed securities, Appraisal procurement would be much more difficult without in-state availability of ASC compliant, licensed appraisers. == History == In the mid 1980s, the crisis in the savings and loan industry highlighted the need to improve appraisal practices throughout the United States. The difficulties and losses experienced by many lending institutions illustrated the importance of ensuring that appraisals are based upon established, recognized standards, free from outside pressures. In 1986, nine leading professional appraisal organizations in the United States and Canada to form the Ad Hoc Committee on the Uniform Standards of Professional Appraisal Practice. These nine groups were: *Appraisal Institute of Canada *American Institute of Real estate Appraisers (AIREA) * *American Society of Appraisers *American Society of Farm Managers and Rural Appraisers *International Association of Assessing Officers *International Right of Way Association *National Association of Independent Fee Appraisers *National Society of Real Estate Appraisers *Society of Real Estate Appraisers * (In 1991, AIREA and the Society of Real Estate Appraisers merged under the new name Appraisal Institute.) Note: In 2010, the Appraisal Institute dropped its sponsorship of TAF based on its disagreement with TAF plans to expand its mission outside of the original Congressional mandate. Agreeing upon a generally accepted set of standards, the eight United States committee members adopted those standards and thereafter established The Appraisal Foundation in 1987 to implement the Uniform Standards of Professional Appraisal Practice. The Appraiser Qualifications Board was included in the Foundation structure to develop and promote meaningful criteria by which the competence of appraisers could be measured. The Uniform Standards of Professional Appraisal Practice was adopted by the Appraisal Standards Board of the Foundation on January 30, 1989 and is recognized throughout the United States as the generally accepted standards of professional appraisal practice. The work of the Foundation is important to all disciplines of the appraisal profession as well as to the consumer public. The work of the Foundation benefits the appraisal profession by functioning to increase the quality of appraisals and by addressing issues critical to the advancement professional valuation. Users of appraisal services and consumers can feel confident that the Foundation is working to serve their needs and help protect their financial well-being. The Appraisal Foundation is composed of other organizations. There are no individual members of the Foundation. Today, through Sponsoring Organizations and Advisory Councils, over one hundred organizations, corporations and government agencies are affiliated with The Appraisal Foundation. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「The Appraisal Foundation」の詳細全文を読む スポンサード リンク
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