I have always felt that past tense was the correct way to write an inspection report, even after a leading educator here in NC told us to use present tense. All the new Inspectors I have trained were taught to use past tense as well, and for the same reasons Mr. Robinson said. After all, my clients will be reading the report after the inspection was done, so the inspection report is basically a historical document.
And, document everything in writing or with photos. Preferably both.
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Always in writing then supported by or illustrated with photos.
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