Cal. Civ. Code §5210
—
Records — Retention periods
Specifies retention periods for different categories of association records. Most operational records must be retained for at least three fiscal years; financial records and tax returns must be retained for seven fiscal years.
Reviewed · California changes feed
Financial
| Ref | Requirement |
|---|---|
| (b) | Financial statements and tax returns get a longer seven-year retention requirement. |
Governance
| Ref | Requirement |
|---|---|
| (a) | The HOA must keep most records for the current year plus the two preceding years — a three-fiscal-year retention floor. |
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Legal references last verified May 24, 2026.
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