Florida Audits / HOAs & Condo Associations

HOA & Condo Audit Insights

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.

May 2026

Florida Condo Associations Are Walking Into the Hardest Audit Year in a Decade

HOAs & Condo Associations · SIRS · 2026 Compliance

The 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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