My 2006 2.0 petrol Accord had the valve clearances inspected /adjusted at 20200 miles in 2009 and at 41400 miles in 2012. I've no idea whether anything was ever adjusted by the dealer and I've never heard any ticking noise indicating an incorrect valve clearance. The service book says to inspect the valve clearances every 25000 miles so another inspection is now due at 66000 miles. My local Honda dealer want the nice round figure of £100 to inspect the valve clearances. I have no odd noises indicating an out of adjustment valve and the car still drives like new with good economy (38 MPG on local journeys and 44 MPG on a long distance motorway trip). I've seen some reports on this forum that the valves on this engine don't usually need adjustment and that the valve inspection interval has been extended to 50000 miles. I'm inclined not to bother with the valve inspection and save my £100 since the car is running so well. What do members think?