2017 Arizona Revised Statutes
Title 33 - Property
§ 33-1810 Board of directors; annual audit
33-1810. Board of directors; annual audit
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.