Contravention of sec. 185

CARO is yet to be amended as per Companies Act 2013.

But sir , whether auditor needs to qualify the report if there is a contravention of Sec.185?

When there is no amendment in CARO for Sec.185, where is the question of  reporting non-compliance?

Sir ,

CARO is one of the reporting requirement.

The company which are not elgible for CARO reporting , whether such 185 contravention need to be reported and need qualification in such case or not ?

Because I am confused whether Violation of law is a reason of qualification ? Because it is not specificaly mentioned u/s 143.

If Auditor need to qualify such contravention then followed by this board report also have to comment on such contravention.