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.