Cal. Civ. Code §5500

Board Review of Financial Statements

The board must, at least quarterly, review bank reconciliations, operating fund and reserve account statements, check register, income and expense variance, and the current delinquency list.

Status Active
Verified May 24, 2026
Source Official text

Reviewed · California changes feed

Assessment
Ref Requirement
(c) The board must review who owes past-due assessments every quarter.
Financial
Ref Requirement
(a) The board is required to review the association's finances at least every three months.
Legal references last verified May 24, 2026. This content is educational and informational. It does not constitute legal advice. Consult a licensed attorney in your state for legal guidance specific to your situation.
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