Disclosure for non appointment of CS

You have to mandatoritily appoint CS for that Company. If you do not appoint by 25th April, following are consequences 

you cannot file 

• Sh-7 (Increase in Authorized Capital)
• PAS-3 (Allotment of Shares)
• DIR-12 (Appointment and Resignation of Director (Except Cessation))
• INC-22 (Change in Registered Office)
• INC-28 (For purpose of Amalgamation or de-merger)

Action by ROC: Company shall be liable for action under Section 12(9). ROC may remove the name of Company from its record.

 So there is no such disclosure to exempt appointment of CS for Private company. If auditor has marked it in his report, Director can respond to that remark in the accounts.