@Tony C posted:
Should I use "appears" or "appeared" in the below sentence.
As briefly discussed, it appears that the debit card transactions were not reflected in the XYZ's 2021 financials.
Hi, Tony—If you want present meaning, use the present tense ("appears"). If you want past meaning, use the past tense ("appeared"). Do you want to talk about a present impression of the transactions or a past impression of them?