Glossary of Terms: A

an accounting method where revenue or expenses are recorded when a transaction occurs vs. when payment is received or made

The other accounting methods include:

• Cash basis
• Modified Accrual (or Modified Cash or Hybrid) basis

https://www.investopedia.com/terms/a/accrualaccounting.asp

https://www.investopedia.com/terms/c/cashbasis.asp

https://www.investopedia.com/terms/m/modified-accrual-accounting.asp

CA Civ. Code § 5200

the report distributed by the HOA 30 to 90 days before the end of its fiscal year

Unless the governing documents impose more stringent standards,

• the HOA must provide a report on its yearly budget 30 to 90 days before the end of its financial year
• the annual budget report shall include all of the following information described in Section 5300
• the annual budget report shall be made available to the members pursuant to Section 5320
• the Assessment and Reserve Funding Disclosure Summary form, prepared pursuant to Section 5570, shall accompany each annual budget report or summary of the annual budget report that is delivered pursuant to this article.

(Added by Stats. 2012, Ch. 180, Sec. 2. (AB 805) Effective January 1, 2013. Operative January 1, 2014, by Sec. 3 of Ch. 180.)

CA Civ. Code § 4076

CA Civ. Code § 5300

CA Civ. Code § 5320

CA Civ. Code § 5570

CA Civ. Code § 5600

the statement described in Section 5310

(Added by Stats. 2012, Ch. 180, Sec. 2. (AB 805) Effective January 1, 2013. Operative January 1, 2014, by Sec. 3 of Ch. 180.)

CA Civ. Code § 4078

CA Civ. Code § 5310

the basic charter of a corporation which spells out the name, basic purpose, incorporators, amount and types of stock which may be issued, and any special characteristics such as being non-profit

Each state has its own system of approval of articles, prohibits names which are confusingly similar to those of existing corporations (so an incorporator can test the name by applying to reserve the name), sets specific requirements for non-profits (charitable, religious, educational, public benefit, and so forth), and regulates the issuance of shares of stock. Articles must be signed by the incorporating person or persons or by the first board of directors. Major stock issuances require application to the Securities and Exchange Commission. The starting point for filing and approval of articles of incorporation is usually the state's Secretary of State. There will be a fee and, often, a deposit of an estimated first year's taxes.

https://dictionary.law.com/Default.aspx?typed=articles of incorporation&type=1

a non-profit corporation or unincorporated association created for the purpose of managing a common interest development

(Added by Stats. 2012, Ch. 180, Sec. 2. (AB 805) Effective January 1, 2013. Operative January 1, 2014, by Sec. 3 of Ch. 180.)

CA Civ Code § 4080