Hawaii §514B-150

Association fiscal matters; audits, audited financial statement

Statute:
Hawaii §514B-150 · Chapter CONDO (Hawaii Condominium Property Act (HRS Chapter 514B))
Topic:
Assessments · Fiscal
Applies to:
Condo associations

Annual audit of the association's accounts plus at least one unannounced cash-balance verification by a public accountant. Associations of fewer than 20 units may waive both by majority vote at an association meeting. The audit is available to owners at least 30 days before the annual meeting that follows the fiscal year.

514b-150; association; fiscal; matters; audits; audited; financial; statement

📄 Read the official text at capitol.hawaii.gov →

How SoShiny helps with Association fiscal matters; audits, audited financial statement

SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees.

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Frequently asked

What does Hawaii §514B-150 require?
Annual audit of the association's accounts plus at least one unannounced cash-balance verification by a public accountant. Associations of fewer than 20 units may waive both by majority vote at an association meeting. The audit is available to owners at least 30 days before the annual meeting that follows the fiscal year.
Who does Hawaii §514B-150 apply to?
Hawaii §514B-150 applies to Condo associations in Hawaii.
What happens if our condo doesn't comply with §514B-150?
Non-compliance can expose the association and individual directors to disputes in the governing forum for Hawaii community associations. SoShiny's audit trail and documented workflows are designed to demonstrate good-faith compliance.
Where can I read the official text of Hawaii §514B-150?
The official text is published by the Hawaii State Legislature at capitol.hawaii.gov. The summary on this page is for plain-English reference only and is not legal advice.
How does SoShiny help with Association fiscal matters; audits, audited financial statement?
SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees. Learn more →

Not legal advice. This page is a plain-English summary of Hawaii §514B-150 prepared by SoShiny for board members and managers. For binding legal advice or interpretation, consult a Hawaii-licensed attorney. For the official statutory text, see the link above.

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