Appraisal Report and Data Delivery Guide, page 5
FHA requires a different intended use and intended user statement than Fannie Mae. The following is an exact quote from the Appraisal Report and Data Delivery Guide, page 5. This comment should be used exactly as-is in every FHA appraisal.
FHA Mandatory Comment
The intended use of the appraisal is solely to assist FHA in assessing the risk of the property securing the FHA-insured mortgage (24 CFR 200.145(b)). FHA and the Mortgagee are the intended users of the appraisal report. The FHA Appraiser does not guarantee that the property is free from defects. The appraisal establishes the value of the property for mortgage insurance purposes only. (Appraisal Report and Data Delivery Guide, page 5)