Woman Director died- But the company not filled

A company which is liable to appoint women Director as per companies act. But the company has not filled the casual vacancy beyond the time line..

Will it be a reason to qualify audit report under companies act ??
Replies (1)

NO

but auditor shall disclose that the company is not comply with 2 nd proviso od Sec 149 (Appointment of Women Director) due to _______________ (management reason) . 

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