It really depends on how great the difference is between the as builts and the approved plans. On residential projects, minor changes in receptalce and lighting outlet location is of little concern if compliance with the code is mantained.
On commercial projects, I would usually request a revision to be submitted showing all changes simply for the purposes of having accurate office copies of the project. In some cases, the design professional indicates on the plan notes or spec sheets that any and all changes require prior approval of the design professional or the owner. In this case, a simple letter indicating changes can be submitted in lieu of revised plans.
In any case, consult with your local AHJ for their exact policy and procedures. In the event compliance with the plans as submitted is required, hopefully you bid the job accordingly.
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Bryan P. Holland, MCP