Templates
Real Estate
HOA Audit Checklist
HOA Audit Checklist

HOA Audit Checklist

Run this checklist to conduct a full HOA financial audit in coordination with a CPA.
1
Introduction:
2
Enter basic details
3
Enter CPA contact details
4
Preparation:
5
Gather all financial statements
6
Planning:
7
Determine objectives of the audit
8
Determine timing of fieldwork
9
Determine audit report deadline
10
Determine audit fees
11
Approval: Audit ready to begin
12
CPA access:
13
Grant CPA access to HOA records
14
Send all documents to the CPA
15
Risk assessment:
16
Review most recently audited financial statements
17
Review copies of annual IRS tax return filings
18
Review annual budget
19
Review board minutes
20
Approval: Risk assessment completed
21
Fieldwork:
22
Evaluate income statement and balance sheet
23
Examine bank statements & reconciliations
24
Examine vendor contracts
25
Examine payroll records
26
Examine copies of signed contracts and leases
27
Verify proof of ownership (land, buildings, equipment)
28
Approval: Fieldwork successfully completed
29
Reporting:
30
Sign necessary documents to verify audit
31
Receive a draft financial report
32
Approval: Financial report
33
Issue final audit report to the HOA
34
Sources:
35
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