The New Jersey Condominium Act,( N.J.S.A. 46:8B-14(g), provides that associations shall be responsible for “the maintenance of accounting records in accordance with generally accepted accounting principles open to inspection by unit owners at reasonable times.” These accounting records shall include (1) a record of all receipts and expenditures; and (2) an account for each unit setting forth any shares of common expenses or other charges due, the due dates thereof, the present balance due, and any interest in common surplus. The Department of Community Affairs has authority to enforce this access right……Continued..
