61B-76.006 — Financial Reporting Requirements

Rule 61B-76.006 establishes financial reporting requirements for community associations under Chapter 61B-76.

The rule prescribes standards for accounting, financial reporting, budgets, guarantees, reserves, financial statements, and reports that community associations must maintain and prepare. The rule implements statutory requirements governing how associations document and disclose their financial condition to members and regulatory authorities.

Community associations subject to Florida's homeowners association and condominium laws.

Effective March 19, 2015.