    


    


   


2) Management Company Transition:


              


Standard Washington Audit Requirements:


four    “New Act” Condominiums (7/1/90):   “Old Act” Condominiums:  Requires an audit once a year for all condominiums. However, attorneys have advised that the Old Act defaults to the New Act requirements, UNLESS the Old Act Association’s governing documents require an audit.


 Homeowners Associations:  WUCIOA (7/1/18):  Note that if a pre-7/1/18 Association “opts in” to WUCIOA, then this audit requirement would apply.


 


          


WHAT does the CPA do in an HOA audit?


  


    segregated


  


      


  


  


      


  


  


  


  


  


  


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