Enos, CPA
By Michael Enos, CPAWashington HOA, Condominium Association (COA), and Owners Association (OA) Audit Specialist Quick Answer Many HOA board members think audits, reserve studies, and financial statements are simply legal…
By Michael Enos, CPAWashington HOA, Condominium Association (COA), and Owners Association (OA) Audit Specialist Quick Answer Reserve studies are no longer simply a best practice for Washington homeowners associations—they are…
By Michael Enos, CPAWashington HOA, Condominium Association (COA), and Owners Association (OA) Audit Specialist Quick Answer Washington’s updated HOA laws changed how association budgets are adopted. Under the Washington Uniform…
By Michael Enos, CPAWashington HOA, COA & OA Tax and Audit Specialist Quick Answer Every homeowners association must file a federal income tax return, but not every association should file…
By Michael Enos, CPAWashington HOA, Condominium Association (COA), and Owners Association (OA) Audit Specialist Quick Answer Beginning January 1, 2026, many Washington homeowners associations and condominium associations must comply with…
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Introduction For many volunteer board members of homeowners associations (HOAs) and condominium associations, deciphering monthly financial reporting for HOAs can feel like navigating a complex maze. The sheer volume of data, coupled…