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Reserve studies generally provide a list of components that will require replacement and repair, as well as a list of expected expenditures relating to each year. It may be helpful to set up an expense account code in the financial statements to match each expected reserve expenditure, much the same as account codes are set
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This includes the same services as a compilation and also has the CPA take an analytical look at the association’s financial records. This is a limited assurance report that guarantees there won’t be any material modification needed. When an HOA board hires a management company, the roles of each party can be confusing. Let’s consider
HOA Accounting and Financial Statements Overview CSM Read More »
