Hi Bill, The received grammar of reported speech is that it is from the viewpoint of the speaker, so that 'earlier in this report it was stated' and 'later in this report it will be proved' is the unmarked form. However, if the state mentioned continues to exist in real time, then present tense is also acceptable, some would say preferable. In the end, the Editor is the authority, of course.
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01cite10BSquared1812cite10I recall me doctoral advisor telling me that when a reference is made to something said earlier in the same document, it should be in the present, not past, tense because that previous statement still exists. 12br
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10For example, "Earlier in this report it is stated that...." instead of "