Some clients might tell you exactly what they want in a report, while some customers won't. In any event, you should have a basic structure that your report will follow. The structure that will be discussed here is by no means a template; it is merely to help you to understand what will be in the report. If you work for a organization that contacts other organizations to perform penetration tests, they might have their own templates. If you perform penetration tests as an individual, you will build your own templates.
Let's look at some of the sections that a report can contain.