A licensed real estate appraiser shall comply with the current Uniform Standards of Professional Appraisal Practice approved by the board except when performing an evaluation as defined in this article and in the Interagency Appraisal and Evaluation Guidelines published by the federal financial institution regulatory agencies on December 2, 2010, for lending transactions where the amount of the transaction is de minimus and the lending institution has determined that an appraisal is not required, as these guidelines may be amended from time to time or as otherwise provide by federal law.