Arizona HOA Audit Requirements: ARS 33-1810 Explained
Quick answer: Every Arizona HOA must have an annual financial audit, review or compilation. Under A.R.S. 33-1810 (planned communities) and A.R.S. 33-1243(J) (condominiums), the board picks the level unless the governing documents require a CPA audit, the report must be finished within 180 days after the fiscal year ends, and the association must make it available to any owner who asks within 30 days after it is completed. For a calendar-year association closing 2026, that means the report is due by June 29, 2027.
This rule is short, but it touches everything else a treasurer does. The same report goes into every resale disclosure packet, and it is the first thing a buyer's lender or a skeptical owner asks for.
What A.R.S. 33-1810 says
Here is the planned community statute, sentence by sentence:
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.
The condominium version in A.R.S. 33-1243(J) uses nearly identical language, with unit owners in place of members.
The three requirements, in plain English
| Requirement | Planned communities (33-1810) | Condominiums (33-1243(J)) |
|---|---|---|
| Annual report | Audit, review or compilation, chosen by the board | Same |
| When the documents control | If the planned community documents require a CPA audit, you need an audit | If the condominium documents require a CPA audit, you need an audit |
| Deadline | 180 days after fiscal year-end | 180 days after fiscal year-end |
| Owner access | Available on request within 30 days after completion | Same |
Step 1: Read your documents first
The statute is a floor. If your declaration or bylaws require an annual audit by a CPA, a review or compilation will not satisfy them. Many older Arizona documents include that requirement, so check before you engage anyone.
Step 2: Choose the level of service
If your documents are silent, the board decides. In general terms:
- Audit: the CPA tests the records and issues an opinion on whether the financial statements are fairly presented. It is the most work and the most assurance.
- Review: the CPA performs inquiry and analytical procedures and gives limited assurance.
- Compilation: the CPA presents the association's financial information in financial statement form without giving assurance.
The statute does not say who must perform a review or compilation. In practice these are CPA engagements under professional standards, so plan on hiring a CPA for any of the three, and confirm with your documents and attorney if your board is considering something else.
Step 3: Calendar the 180-day deadline
| Fiscal year ends | Report due (180 days later) |
|---|---|
| December 31, 2026 | June 29, 2027 |
| June 30, 2027 | December 27, 2027 |
Leave room. CPAs who work with associations are busiest from February through April, and the report can only be as fast as your books. Monthly reconciliations make the engagement quicker and cheaper. HOA Fiscal's year-end checklist walks through what to have ready.
Step 4: Make it available to owners
Once the report is complete, any owner who asks must get access within 30 days after completion. Posting it to your owner portal handles this automatically.
Why the report matters at resale
Arizona's resale statute requires the association to deliver a copy of the most recent annual audit, review or compilation report under 33-1810, or a summary if it runs more than ten pages, as part of the disclosure packet. If you skip a year, every sale that year goes out with an incomplete packet. See our guide to Arizona HOA resale disclosure and fees under A.R.S. 33-1806.
For other Arizona rules that changed this year, read Arizona HOA Laws in 2026. If you also manage communities in Washington or California, compare the budget rules in RCW 64.90.525 and Civil Code 5300.
How Dynamite helps
The CPA's report is only as good as the books behind it. Dynamite Management keeps the ledgers, reconciliations and year-end financial statements for associations in any state, so the audit, review or compilation goes smoothly and on time. We also prepare Form 1120-H for $175 flat. For the board's side of the paperwork, approving the CPA engagement and accepting the report should be recorded in the minutes; see what to include in HOA meeting minutes.
FAQ
Does an Arizona HOA need an audit every year? It needs an annual audit, review or compilation. A full CPA audit is required only if the planned community or condominium documents require one; otherwise the board chooses.
When is the Arizona HOA annual financial report due? No later than 180 days after the end of the fiscal year. For a December 31, 2026 year-end, that is June 29, 2027.
Can owners get a copy of the audit? Yes. The report must be made available on request to members within 30 days after its completion.
Does the resale packet need the audit? Yes. A.R.S. 33-1806 requires the most recent annual audit, review or compilation report under 33-1810, or a summary if it is longer than ten pages.
Does this apply to Arizona condos? Yes. A.R.S. 33-1243(J) contains the same requirement for condominium associations.
This is not legal advice. Confirm with the current text of A.R.S. 33-1810 or 33-1243 and your association's attorney.
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