How should I report this?

The house that I inspected today had some cracks on the drywall ceiling that, according to the owner, were due to a water leak. Moisture meter showed no signs of moisture. I did notice there was a significant amount of wood rot on the other side of the wall. I think there might be a structural issue due to to the rotted wood. What do you guys think? How should I report it so that I limit my liability?

Pictures attached.

Report what you see and indicate the potential for hidden damage.
Then, refer it out for repair as needed to maintain the structural integrity and repair of drywall and trim wood rot, by a qualified contractor. This is important to stop water penetration and further damage…or, some such verbiage .

Basically what you just wrote and refer for repair.