Levy & Company, CPAs is a 7-person professional firm specializing in providing high-quality financial services to California community associations. Over the past 11 years, the Firm has served more than 900 common interest developments, and counts more than 300 of these subdivisions, ranging in size from 3 to 5,616 units, amongst its current client base. As members in good standing with the California Society of CPAs and American Institute of CPAs (AICPA), Levy & Company takes pride in its unbroken record of "clean opinion" peer reviews. Services include preparation of ...

• Replacement reserve funding plans and pro forma operating budgets
• Financial statements - audited, reviewed or compiled - and income tax returns
• Litigation support services - adequacy of original project budget, expert witness testimony, etc.
• Consultation services - analysis of financial statements for possible missing funds, etc.
• Marketing assistance - to HOA industry vendors through HOA-Info (29,000-association and 3,000-vendor databases), HOA YellowPages paper and Internet resources, etc.
• Education services - Treasurers Handbook © 1997, Association Financial Survey © 1995 book
• Meeting presentations - Board, committee and membership gatherings, seminars, etc.

The Firm's founder and principal, David Levy is the editor, since 1989, of the Firm's quarterly newsletter, the Community Association Reporter © 1997, and co-author of the 1990 California Department of Real Estate's Reserve Study Guidelines For Homeowner Association Budgets. He is a past president of the Community Association Institute (CAI) San Francisco Bay Area Chapter, a member of the CAI National Accountants Committee, a member of the Executive Council of Home Owners (ECHO) Accountants Resource Panel, and an author and lecturer for the Council of Condominium Homeowner Associations (COCHA). In addition, Mr. Levy has lectured for the California Society of CPAs annual CIRA Conference (1991-1996), the California Association of Community Managers (CACM), the California Department of Real Estate, and the California Assembly Select Committee on Common Interest Subdivisions. He also participates as a founding director of the statewide Community Association Tax Advocates (CATA) which was formed in 1993 to help resolve a variety of technical tax issues raised by the Internal Revenue Service in their audits of 50 San Diego-area associations.