Valve adjustment 02 civic

I have an 02 civic with 106k the owners manual mentions checking valves at 110k, the dealer said not nessasary unless tapping, i keep hearing a bit of tapping when I let the engine wind up begore shifts, is this a bad thing, I change the oil regular and have reg maintenance

The worst thing for valves is to get too tight. Tight valves will make no sound. They just burn out one day. Honda was temporarily insane to recommend 110k valve check. The rare case where the manufacturer was dead wrong. The dealer is a barking idiot on this issue. I would check them every 30k. You’re way overdue if you want this engine to live a long life.