When to adjust valves on 2006 TSX

I've got a 2006 TSX with about 110K miles on it. The owner's manual says to have the valves adjusted only if they get too noisy. That's not much help since they would tend to get noisier slowly
over time and I probably wouldn't notice it. I intend to keep this vehicle for probably another five years.
Is there a mileage when I should have this done as a preventative measure?
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Bob wrote:

Usually they do it when timing belt is replaced.
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