DIGEST The digest printed below was prepared by House Legislative Services. It constitutes no part of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)] HB 15 Original 2023 Regular Session Hollis Abstract: Provides for annual audits of every homeowners association comprised of 25 or more lot owners. Proposed law requires every homeowners association comprised of 25 or more lot owners to have an audit of its books and accounts conducted annually. Proposed law requires the audit to be conducted by an independent certified public accountant. Proposed law requires the audit be provided to all lot owners via electronic mail delivery or through U.S. regular mail or made available for inspection by any lot owner. (Adds R.S. 9:1141.10)