Which statement is FALSE regarding pre and post-trip inspections?

The statement about all vehicle inspection reports needing to cover wheels and emergency equipment is false. While inspection reports must address critical aspects of a commercial motor vehicle (CMV), it is not a formal requirement for every inspection report to specifically list wheels and emergency equipment. The purpose of these reports is to identify safety concerns and any necessary repairs, which can include but are not limited to wheels and emergency equipment, depending on the condition and situation of the vehicle at the time of inspection.

In contrast, the other statements accurately reflect regulations surrounding pre and post-trip inspections. Drivers are indeed required to prepare a report at the end of each workday to document any deficiencies found during inspections. Additionally, reviewing the last inspection report before driving is a vital part of ensuring safety, as it ensures that any previous issues have been resolved or highlighted for attention. Lastly, a pre-trip inspection must cover critical systems, including service brakes, to ensure the vehicle is in a safe operating condition before it hits the road.