You should use the verb tense (past, present, or future) that is appropriate at the time the reader reads the report--not necessarily at the time that you wrote the report.

Question

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The verb tense used in a report should reflect the time that the reader is reading the report, not necessarily when the report was written. This means that if the report is referencing past events but will not be read until the future, the past tense may not be appropriate and the present or future tense may be more suitable.

You Should Use the Verb Tense (Past, Present, or Future)