This 100amp main service panel has the add on panel double tapped onto the main breaker switch. Panel contains a 40 & 30 amp breaker.
Is “consultation with a qualified electrician” an adequate comment for this set up or should the installation be called out with stronger comments/defects?
Definitely not proper. Terminals used for more than one conductor need to be listed as such and those aren’t. 
There are more issues than just the double-tap at the service breaker. The sub panel is improperly wired as well.
Lose the “consultation” remark, and recommend “repairs” by a qualified electrician.
I agree with Jeff…recommend immediate evaluation and repairs by a licensed electrical contractor.
ASAP is what I put on my reports.
Good Idea would be to start a thread on immediate evaluation pictures.
I would leave the responsibility with the client. You already pointed it out. Perhaps you could add the reason why he should calk someone.
But you said leave it as it is…then say put on the report why the client should call someone. I would denote the defect and defer to licensed electrical contractor and leave it at that.
Thanks for your comments guys.
Will finish the report with some stronger language with the double tap and qualified electrician involvement.