Statutory reference
HOA and condo accounting law, state by state.
Most HOA and condo statutes touch accounting somewhere — resale certificate disclosures, financial statement rules, audit thresholds, reserve requirements, fund handling. This index organizes the parts of each state's law that actually change what an accounting team has to produce, with pinpoint citations to the statute text.
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State accounting law guides
Texas
Texas HOA resale certificate accounting requirements
Property Code §207.003: the 10-business-day delivery deadline, the $375/$75 fee caps, and the financial figures the certificate must disclose.
Washington
Washington condo & HOA financial statement requirements
RCW 64.90.530: the annual accrual-basis financial statement, the $100,000 CPA audit threshold, and fund-segregation rules.
We are adding states deliberately rather than all at once, so each guide is checked against the current statute text before it publishes. Have a state you need? Tell us and we'll prioritize sourcing it.
Why this exists
The books have to match what the statute requires, not just what the platform reports.
A resale certificate deadline or an audit threshold doesn't care whether your reports are ready. These guides exist so the accounting side of association law is easy to find in one place, cited to the actual statute text rather than paraphrased from memory.
Need the books ready for it?
Common Ledger keeps association accounting current against these requirements — resale-ready ledgers, audit-ready financial statements, and properly segregated funds.
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