resources / Statutes / Planned Communities / §33-1810
Title 33 – Property
Chapter 16 – Planned Communities
Article 1 – General Provisions
- Unless any provision in the planned community documents requires an annual audit by a certified public accountant, the board of directors shall provide for an annual financial audit, review or compilation of the association. The audit, review or compilation shall be completed no later than one hundred eighty days after the end of the association’s fiscal year and shall be made available upon request to the members within thirty days after its completion.