The following outlines the requirements for financial reviews in Oregon Planned Communities. The requirements are found in ORS 94.670.

Annual assessments less than 75k	Community Created after 1-1-2004	Annual Assessments more than 75k
Review required only if association receives petition signed by majority of owners	Review required only if association receives petition signed by majority of owners	Requires review of financial statement Must occur within 180 days after the end of the fiscal year Review must be done by an independent CPA May skip review if 60% of the owners agree