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Homeowner Association Auditors Miami

Gustavo A Viera CPA has more than 25 years as a Homeowner Association Auditors Miami

Serving associations since 1983. Our team of experienced Homeowner Association Auditors Miami is ready to serve you, and we offer a range of condo audits Miami services that is absolutely unique in the industry.

Gustavo A Viera CPA is an Homeowner Association Auditors firm. As Homeowner Association Auditors our practice is limited to the various forms of common interest developments. This has allowed us to become very efficient in condo audits Miami and auditing associations. As Homeowner Association Auditors Miami, we perform dozens of financial audits of condominium associations each year.

Our Homeowner Association Auditors firm is very stable, which means you get the same financial condo audits Miami auditors back year after year. You won’t be stuck having to “break in” and “train” new staff members from the Homeowner Association Auditors Miami firm every year. It is also our philosophy to have the owner of the firm review every HOA audit and or condo audits Miami audit. And for the larger engagements, he also participates in the condo audits Miami financial audit field work. By stripping away the administrative layers in the Homeowner Association Auditors firm, we become more efficient. This means you are getting the direct benefit of very experienced HomeOwner Association auditors Miami .

Homeowner Association Auditors and Reviews of Financial Statements

We offer traditional Homeowner Association Auditors Miami financial audit services, the same as many other CPA Homeowner Association Auditors firms. Our experience with a wide variety of associations gives us the qualifications to work on virtually any type of association.

As experienced Homeowner Association Auditors we have the unique capability in today’s ever-increasing electronic environment is the ability to financial audit through the computer. We use a computer “utility” program that allows us to access and use your computer transactions, without ever disturbing any of the underlying data. With our Homeowner Association Auditors program, we can then manipulate the data in any manner we desire. At times, this allows us to generate information that you are unable to retrieve from your own system. This makes us more efficient in our CPA HOA Audits Miami procedures, as we can test vast amounts of data in a relatively brief period of time.

Our Homeowner Association Auditors audit “workpapers” are also unique. We were one of the first firms to move to a completely electronic set of financial audit workpapers. Our automated financial audit workpaper program is built on a MS Windows platform using MS Word and MS Excel and scanned images to create all workpapers, ensuring compatibility and easy transferability of information. Again, because we perform all procedures on the computer, we have become extremely efficient.

Association Taxation

Association taxation is one of the most complex areas of tax law, but we try to make it easy for you. As part of every HOA Auditors Miami review engagement, we provide you with a comparison of taxes under either the Form 1120 filing method, or the Form 1120-H filing method. See our list of books and articles published elsewhere on this site for further information on taxation, Condo Auditing Miami .

Homeowner Association Audits

Condo Auditors Miami Homeowners’ Association Disclosure – Meetings of the Board – Financial Report – Meeting of Members – Assessments – Dues

CHAPTER 720

Condo Auditors Miami

PART I

Condo Auditing Miami GENERAL PROVISIONS (ss. 720.301-720.313)

PART II

Condo Auditing Miami DISCLOSURE PRIOR TO SALE OF RESIDENTIAL PARCELS (ss. 720.401, 720.402)

PART III

Condo Auditing Miami COVENANT REVITALIZATION (ss. 720.403-720.407)

PART I

GENERAL PROVISIONS

720.301 Condo Auditor Miami Definitions.

720.302 HOA Auditor Miami Purposes, scope, and application for condo association auditor Miami

720.303 Condo Association Audits Miami powers and duties; meetings of board; official records; budgets; financial reporting; association funds; recalls.

720.3035 HOA Auditor Miami Architectural control covenants; parcel owner improvements; rights and privileges.

720.304 Condo Auditing Miami Right of owners to peaceably assemble; display of flag; SLAPP suits prohibited.

720.305 HOA auditing Miami Obligations of members; remedies at law or in equity; levy of fines and suspension of use rights.

720.3053 HOA Auditor Miami failure to fill vacancies on board of directors sufficient to constitute a quorum; appointment of receiver upon petition of member.

720.3055 HOA auditing Miami Contracts for Homeowner Association Auditor Miami; in writing; bids; exceptions.

720.306 MHOA auditing Miami eetings of members; voting and election procedures; amendments submiited to condo association auditors Miami

720.307 Transition of association control in a community.

720.3075 Prohibited clauses in association documents.

720.308 HOA Auditor Miami Assessments and charges.

720.3085 Payment for assessments; lien claims.

720.30851 HomeOwner Association auditor Miami Estoppel certificates.

720.3086 Homeowner Association Auditors Miami Financial report.

720.309 HomeOwner Association auditor Miami Agreements entered into by the association.

720.31 Recreational leaseholds; right to acquire; escalation clauses.

720.311 HomeOwner Association auditor Miami Dispute resolution.

720.312 Declaration of covenants; survival after tax deed or foreclosure.

720.313 HomeOwner Association auditor Miami Receivership notification.

720.301 HomeOwner Association auditors Miami Definitions.–As used in this chapter, the term:

(1) Home owner association auditor Miami “Assessment” or “amenity fee” means a sum or sums of money payable to the association, to the developer or other owner of common areas, or to recreational facilities and other properties serving the parcels by the owners of one or more parcels as authorized in the governing documents, which if not paid by the owner of a parcel, can result in a lien against the parcel. Condo association auditor Miami

(2) Home owner association auditor Miami “Common area” means all real property within a community which is owned or leased by an association or dedicated for use or maintenance by the association or its members, including, regardless of whether title has been conveyed to the association:

(a) Home owner association auditor Miami Real property the use of which is dedicated to the association or its members by a recorded plat; or

(b) Home owner association auditor Miami Real property committed by a declaration of covenants to be leased or conveyed to the association. Condo association auditors Miami

(3) Home owner association auditor Miami “Community” means the real property that is or will be subject to a declaration of covenants which is recorded in the county where the property is located. The term “community” includes all real property, including undeveloped phases, that is or was the subject of a development-of-regional-impact development order, together with any approved modification thereto.

(4) Home owner association auditors Miami “Declaration of covenants,” or “declaration,” means a recorded written instrument in the nature of covenants running with the land which subjects the land comprising the community to the jurisdiction and control of an association or associations in which the owners of the parcels, or their association representatives, must be members.

(5) Home owner association auditors Miami “Department” means the Department of Business and Professional Regulation.

(6) Home owner association auditors Miami “Developer” means a person or entity that:

(a) Home owner association auditors Miami Creates the community served by the association; or

(b) Home owner association auditors Miami Succeeds to the rights and liabilities of the person or entity that created the community served by the association, provided that such is evidenced in writing.

(7) Home owner association auditors Miami “Division” means the Division of Florida Condominiums, Timeshares, and Mobile Homes in the Department of Business and Professional Regulation.

(8) Home owner association auditing Miami “Governing documents” means:

(a) Home owner association audits MiamiThe recorded declaration of covenants for a community, and all duly adopted and recorded amendments, supplements, and recorded exhibits thereto; and

(b) Home owner association auditing Miami The articles of incorporation and bylaws of the homeowners’ association, and any duly adopted amendments thereto.

(9) Home owner association audits Miami “Homeowners’ association” or “association” means a Florida corporation responsible for the operation of a community or a mobile home subdivision in which the voting membership is made up of parcel owners or their agents, or a combination thereof, and in which membership is a mandatory condition of parcel ownership, and which is authorized to impose assessments that, if unpaid, may become a lien on the parcel. The term “homeowners’ association” does not include a community development district or other similar special taxing district created pursuant to statute.

(10) Home owner association auditing Miami “Member” means a member of an association, and may include, but is not limited to, a parcel owner or an association representing parcel owners or a combination thereof, and includes any person or entity obligated by the governing documents to pay an assessment or amenity fee.

(11) Home owner association audits Miami “Parcel” means a platted or unplatted lot, tract, unit, or other subdivision of real property within a community, as described in the declaration:

(a) Which is capable of separate conveyance; and

(b) Of which the parcel owner, or an association in which the parcel owner must be a member, is obligated:

1. By the governing documents to be a member of an association that serves the community; and

2. To pay to the homeowners’ association assessments that, if not paid, may result in a lien.

(12) ”Parcel owner” means the record owner of legal title to a parcel.

(13) ”Voting interest” means the voting rights distributed to the members of the homeowners’ association, pursuant to the governing documents.

HomeOwner Association auditors Miami History.–s. 33, ch. 92-49; s. 52, ch. 95-274; s. 4, ch. 99-382; s. 44, ch. 2000-258; s. 16, ch. 2004-345; s. 13, ch. 2004-353; s. 62, ch. 2008-240.

HomeOwner Association auditors Miami Note.–Former s. 617.301.

720.302 Purposes, scope, and application.–HomeOwner Association auditors Miami

(1) The purposes of this chapter are to give statutory recognition to corporations not for profit that operate residential communities in this state, to provide procedures for operating homeowners’ associations, and to protect the rights of association members without unduly impairing the ability of such associations to perform their functions.

(2) The Legislature recognizes that it is not in the best interest of homeowners’ associations or the individual association members thereof to create or impose a bureau or other agency of state government to regulate the affairs of homeowners’ associations. However, in accordance with s. 720.311, the Legislature finds that homeowners’ associations and their individual members will benefit from an expedited alternative process for resolution of election and recall disputes and presuit mediation of other disputes involving covenant enforcement and authorizes the department to hear, administer, and determine these disputes as more fully set forth in this chapter. Further, the Legislature recognizes that certain contract rights have been created for the benefit of homeowners’ associations and members thereof before the effective date of this act and that ss. 720.301-720.407 are not intended to impair such contract rights, including, but not limited to, the rights of the developer to complete the community as initially contemplated.

Homeowner Association Auditors

About 

Gustavo A Viera, CPA, is the managing partner in Gustavo A Viera, PA, CPA. His experience spans more than 25 years. His public accounting experience includes a senior audit manager at PriceWaterHouseCoopers with a focus in the healthcare industry, and Chief Financial Officer of Hewlett Packard Latin America and Telefonica of Spain. Gus also writes a blog twice a week that addresses issues his clients have at www.vieracpa.com/blog. He has also taught in the SBA program in Miami FL, and is admitted to practice in the State of Florida licensed Certified Public Accountant. Gus welcomes questions and he can be reached at Gustavo A Viera, PA, CPA, 15715 South Dixie Hwy. Suite 211, Miami, Fl. 33157, 786-250-4450.

About the Author

Gustavo VieraGustavo A Viera, CPA, is the managing partner in Gustavo A Viera, PA, CPA. His experience spans more than 25 years. His public accounting experience includes a senior audit manager at PriceWaterHouseCoopers with a focus in the healthcare industry, and Chief Financial Officer of Hewlett Packard Latin America and Telefonica of Spain. Gus also writes a blog twice a week that addresses issues his clients have at www.vieracpa.com/blog. He has also taught in the SBA program in Miami FL, and is admitted to practice in the State of Florida licensed Certified Public Accountant. Gus welcomes questions and he can be reached at Gustavo A Viera, PA, CPA, 15715 South Dixie Hwy. Suite 211, Miami, Fl. 33157, 786-250-4450.View all posts by Gustavo Viera →

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