Is it true or false that reports should be written in the present tense?

Reports should generally be written in the past tense because they document events that have already occurred. This helps to accurately convey what happened at the time of the incident, providing a clear and factual account. Using the past tense aids in establishing a timeline and presenting information in a logical sequence that reflects the actual events.

While there may be instances where present tense could be used, such as when stating facts or procedures, the predominant focus remains on reporting events that have taken place. Thus, affirmatively stating that reports should be written in the present tense would not align with standard practices in report writing.