There is a recurring moment of quiet frustration in nearly every audit cycle: the valuation report arrives – neatly packaged, meticulously worded – yet somehow not useful. Not entirely. You examine it, searching for alignment with financial reporting needs – inputs tied to the client’s forecast, assumptions that integrate with your models, rationale that aligns with ASC 820 definitions. Instead, you encounter a sterile narrative that seems to speak an entirely different language. You request a revision – perhaps a minor rephrasing or a narrower range. The appraiser declines. Not because they cannot, but because they will not. And if you are fortunate, they will cite USPAP as the reason.