As part of Ghertner & Company’s ongoing industry training, Roger Perry, CPA, spoke to our managers about taxation for community associations, and the differences between audits and reviews. Mr. Perry’s recent discussion included details on the tax filing options for associations. He also explained the importance of knowing when to check with a CPA when an association anticipates unusual “non-fee income”, such as compensation for cell tower easements on common property, which could impose a tax liability. This was timely for the Community Association Managers, as we enter the tax season.