Oregon Financial Review Legislation
In 2003, the Oregon Legislature approved legislation that requires certain condominium and planned communities to have an annual financial review by a CPA.  Here is the appropriate section from the Planned Community (ORS 94) and Condominium (ORS 100) statutes.
Planned Community 94.670 (Sec. 4-6)
(4) Subject to section 24, chapter 803, Oregon Laws 2003, the association of a planned community that has annual assessments exceeding $75,000 shall cause the financial statement required under subsection (3) of this section to be reviewed within 180 days after the end of the fiscal year by an independent certified public accountant licensed in the State of Oregon in accordance with the Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.

(5) The association of a planned community created on or after January 1, 2004, or the association of a planned community described in ORS 94.572 that has annual assessments of $75,000 or less shall cause the most recent financial statement required by subsection (3) of this section to be reviewed in the manner described in subsection (4) of this section within 180 days after the association receives a petition requesting review signed by at least a majority of the owners.

(6) An association subject to the requirements of subsection (4) of this section may elect, on an annual basis, not to comply with the requirements of subsection (4) of this section by an affirmative vote of at least 60 percent of the owners, not including the votes of the declarant with respect to lots owned by the declarant.

Condominium 100.480 (Sec. 4-6)
 (4) Subject to section 26, chapter 803, Oregon Laws 2003, the association of unit owners of a condominium that has annual assessments exceeding $75,000 shall cause the financial statement required under subsection (3) of this section to be reviewed within 180 days after the end of the fiscal year by an independent certified public accountant licensed in the State of Oregon in accordance with the Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.

(5) The association of unit owners of a condominium that has annual assessments of $75,000 or less shall cause the most recent financial statement required by subsection (3) of this section to be reviewed in the manner described in subsection (4) of this section within 180 days after the board of directors receives the petition requesting review signed by at least a majority of the owners.

(6) An association of unit owners subject to the requirements of subsection (4) of this section may elect, on an annual basis, not to comply with the requirements of subsection (4) of this section by an affirmative vote of at least 60 percent of the owners, not including the votes of the declarant with respect to units owned by the declarant.