Money
Annual audit or review
An audit or financial review is an independent check of the association’s books, sometimes required yearly for larger HOAs. Smaller communities may use a review or agreed-upon procedures report instead of a full audit. Either way, outside eyes help treasurers spot mistakes early.
These definitions are for general education only. They are not legal, financial, or tax advice. HOA rules vary by community and location—confirm details against your governing documents and qualified professionals before you act.
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