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Accounting decree no. 2.23.700 — applicable from the 2026 financial year. Check where you stand in 2 minutes.

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Solutions

Audit the agent without being an accountant

Statements come with the voted budget and the previous year alongside, and every document can be checked without asking permission.

Your day to day

The owner council is supposed to audit accounts it cannot read, from documents handed over fifteen days before the meeting. In practice the audit comes down to trusting or objecting wholesale.

What it changes for you

  • Voted against actual

    Every budget line reads against its outturn, as the meeting presentation requires.

  • Reserve fund tracking

    Provisions and their use appear separately from running charges.

  • Documents verifiable by a third party

    The seal lets you check a document without going through the agent.

  • The decree's thresholds recalled

    Depending on revenue, you know which statements the agent must produce — and which cannot be omitted.

Ask the right questions, documents in hand

We show you what an owner council can verify alone, and what remains the agent's responsibility.