What should audit findings that are nonconformities NOT be recorded as?

Audit findings classified as nonconformities represent a failure to fulfill a requirement and must not be recorded as mere opportunities for improvement (OFIs). Doing so would downplay the seriousness of the issue and could result in miscommunication of risk or oversight during corrective actions.

ISO 19011:2018, Clause 6.5.8, clearly distinguishes nonconformities from observations and improvement opportunities.