Legal Question in Real Estate Law in California

It sounds like you need to have an attorney approach them on your behalf. First it is important to know what your contractual rights are so have your management contract reviewed.

Your rights and the HOA's duties are, I believe, covered in Civil Code sections 1365 to 1365.6, with primary interest being in 1365 (which is lengthy) and 1365.2 (which covers member access to records).

The law does not require audited financials; it does, however, require "review" by a CPA, which is a lesser standard, but does still require a CPA to perform some general checkups on the quality of the books, reports and bookkeeping methods. The HOA's own rules may require a more stringent standard, e.g., a full-blown audit.

I suggest you obtain a copy of these statutes, read them, and then present a copy to the HOA with the parts they're not abiding by underlined in red. Ask for a discussion before spending money on a lawyer, but be prepared to get one of they stonewall you any more.