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8.6 Financial„ e iewt The Board shall cause the financial records of the Association <br />to be "reviewed." by an independent certified public accountant on an annual basis, pursuant to <br />the requirements of Section 515.B.3 -tl121 of the Act. The review requirement may be waived, on <br />an annual basis, by the vote of Owners holding at least thirty percent of the total votes in the <br />Association; however, the Board may require the review or an audit notwithstanding a walvet <br />vote. The waiver must be approved prior to sixty days after the end of th.e Association's fiscal <br />year. A copy of the Association's financial statements shall be delivered to all Members within <br />one hundred eighty days after the end of the Association's fiscal year, as required by the Act. <br />93 Enforcement of Obligations. All Owners and Occupants and their guests are <br />obligated and bound to observe the provisions of the Govenung Documents, the Rules and the <br />Act. The Association may impose any or all of the charges, sanctions and remedies authorized <br />by the Govorning Documents, the Rules or by law to onforce and implement its rights and to <br />otherwise enable it to manage and operate the Association. <br />SECTION 9 <br />AMENDMENTS ' <br />These laws ma y be amended, and the amendment shall be effective, upon the <br />y <br />satisfaction of the following conditions: <br />9.1 Approval. The amendment must be approved by Owners who have authority to <br />cast a maj <br />