SIRS-driven reserve disclosures, post-Surfside reporting under HB 913, Chapters 718 and 720 audit and review thresholds, and the heightened transparency requirements added in 2024 and 2025.
The Chapter 720 reporting tiers explained: audit at $500,000+ in revenue, or 1,000+ parcels regardless of revenue under HB 1203 — plus the new limits on voting to reduce or waive reporting.
Read postThe Dec. 31, 2025 SIRS deadline has passed. 2026 is the first year Florida condo associations must fully fund structural reserves — and that has to be reflected in audited financial statements.
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