RSA 301-A:30: Annual Audit or Review.

Every association shall cause its books to be audited or reviewed at the end of each year by qualified independent accountants who shall not be officers or directors. Where the annual business of the association amounts to less than $1,000,000, the audit may be made by a committee consisting of 3 members elected at the annual membership meeting. Where the annual business of the association amounts to between $1,000,000 and $2,000,000, the association shall cause its books to be audited or reviewed. Where the annual business of the association amounts to more than $2,000,000, the association shall cause its books to be audited. A full report of the audit shall be submitted to the annual meeting of the association. The report shall include a statement of the amount of business transacted with members, the amount of business transacted with nonmembers, the balance sheet, and the income and expenses of the association.