FLORIDA LAW REGARDING TRANSITION OF HOA FROM THE DEVELOPER
Section 720.307 -
Transition of Association Control in a Community This Section wasamended to require that within ninety (90) days of the turnover of an association from the
developer to the homeowners, the developer must provide the association with audited financial
statements. Specifically, the financial records of the association and source documents from the
date of incorporation through the turnover date must be audited by an independent CPA and
delivered to the homeowners as part of the turnover documents. The cost of the audit, along with
all other turnover documentation, is borne by the developer. This requirement does
NOT apply toassociations with a date of incorporation prior to December 31, 2007.