The association is required to keep and maintain a variety of financial records pursuant to Civil Code sections 5200 et seq. and 4525. Under these sections, the association must maintain financial documents including balance sheets, income and expense statements, budget comparisons, the general ledger and all of the documents required to be provided as part of the annual disclosures. The association must retain these financial records and make them available to members upon demand for the current fiscal year, plus the prior two fiscal years.