Wis. Stat. § 703.202: Access to records of association-controlled entity.

(1) In this section:

(a) “Control” means to directly or indirectly do any of the following:

1. Own more than 50 percent of the ownership interest of an entity.

2. Have a controlling interest in an entity.

3. Have the power to direct or cause the direction of the management or policies of an entity.

(b) “Entity” means a person other than an individual.

(2) If an association controls an entity, a unit owner may inspect and copy records of the entity to the same extent that the association may inspect and copy the records.