Inter-corporate loan by Pvt Ltd company

186 is not applicable on complying certain criteria on private company, however , if company exceed the threshold and has to comply 186 then delay in filing of MGT 14 will attract penal provision which is min 1 Lacs upto 25 lacs of Max .capping on company and Min.Rs. 50,000 to 5 Lacs Max on Officer in. default , with 500 Rs each day of default ,I'm not sure but condonation in CG-1 to be made with all facts

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What is auditor's liability in this respect.. Where he needs to put this in his report.

Any suggestions for this?