I am delighted to see other professionals making the time to share information which will assist boards of directors, property managers and owners in operating condominiums effectively. In this regard, I share a link to an accountant's perspective on some of the accounting obligations of a board of directors with a focus on audits:
http://www.albertacas.ca/docs/member-advisory-2012/january-2014-audits-of-condominium-corporations-nbsp-.pdf?sfvrsn=0