(a) The governing body shall keep books and records in accordance with good accounting practices. (b) (1) (i) Subject to subparagraph (ii) of this paragraph, on the request of the members of at least 5 percent of the units, the governing body shall cause an audit of the books and records to be made by an independent certified public accountant. (ii) An audit may not be made more than once in any consecutive 12–month period. (2) The cost of the audit shall be a common expense.
Maryland Legal Code