Prop. Code Section 82.114
(a)The association shall keep:
(1)detailed financial records that comply with generally accepted accounting principles and that are sufficiently detailed to enable the association to prepare a resale certificate under Section 82.157 (Resale of Unit);
(2)the plans and specifications used to construct the condominium except for buildings originally constructed before January 1, 1994;
(3)the condominium information statement prepared under Section 82.152 (Liability for Condominium Information Statement) and any amendments;
(4)the name and mailing address of each unit owner;
(5)voting records, proxies, and correspondence relating to amendments to the declaration; and
(6)minutes of meetings of the association and board.
(b)All financial and other records of the association shall be reasonably available at its registered office or its principal office in this state for examination and production in accordance with Section 82.1141 (Access to Association Records).
(c)The association shall, as a common expense, annually obtain an independent audit of the records. Copies of the audit must be made available to the unit owners. An audit required by this subsection shall be performed by a certified public accountant if required by the bylaws or a vote of the board of directors or a majority vote of the members of the association voting at a meeting of the association.
(d)A declarant shall furnish copies to the association of the information required by Subsection (a) on the date the first unit is sold.
(e)Not later than the 30th day after the date of acquiring an interest in a unit, the unit owner shall provide the association with:
(1)the unit owner’s mailing address, telephone number, and driver’s license number, if any;
(2)the name and address of the holder of any lien against the unit, and any loan number;
(3)the name and telephone number of any person occupying the unit other than the unit owner; and
(4)the name, address, and telephone number of any person managing the unit as agent of the unit owner.
(f)A unit owner shall notify the association not later than the 30th day after the date the owner has notice of a change in any information required by Subsection (e), and shall provide the information on request by the association from time to time.
Section 82.114 — Association Records,
https://statutes.capitol.texas.gov/Docs/PR/htm/PR.82.htm#82.114 (accessed Dec. 2, 2023).