Where does this come from, and when was it checked?

The quotation is from CCyC, art. 2067, incisos d), e) e i), at the official source linked on this page. It was last checked against that source on October 2, 2026.

Legal reference

Reporting to owners: what the manager or board must report in Argentina

Short answer

The administrator must render documented accounts within sixty days of the closing date of the financial year set in the horizontal property regulation. The administrator must also keep the account of expensas and file the expensas statements in date order.

What the law says

Original wording of the law (Spanish). The summary and the notes around it are ours.

e) rendir cuenta documentada dentro de los sesenta días de la fecha de cierre del ejercicio financiero fijado en el reglamento de propiedad horizontal;

Provision: CCyC, art. 2067, incisos d), e) e i) · Official text

Last verified: October 2, 2026

Also relevant

d) practicar la cuenta de expensas y recaudar los fondos necesarios para satisfacerlas.

Provision: CCyC, art. 2067, inciso d) · Official text

También debe archivar cronológicamente las liquidaciones de expensas, y conservar todos los antecedentes documentales de la constitución del consorcio y de las sucesivas administraciones;

Provision: CCyC, art. 2067, inciso i) · Official text

b) controlar los aspectos económicos y financieros del consorcio;

Provision: CCyC, art. 2064, inciso b) · Official text

What this means in practice

The article does not list what the documented accounts contain, and does not say whether the sixty days are calendar or working days. The year-end is fixed by each consorcio's own regulation. The assembly may appoint a council of owners, which checks the consorcio's economic and financial aspects (art. 2064, item b). In the City of Buenos Aires only, Law 941 lists what the expensas statement must contain (art. 10).

General information, not legal advice. Check with a lawyer in Argentina before relying on it, and read your building's own documents: they can change how a rule applies.

Where Unitify fits

The free reports tool turns a spreadsheet, an export or pasted text into a report page with a share link, covering income, expenses, debt, requests and work done. It is free and needs no signup. It does not replace the report or form that the law above requires: what must be reported, to whom and by when comes from the law and from your own rules.

The free reports tool

Questions and answers

What must the manager or board report to owners in Argentina?: The administrator must render documented accounts within sixty days of the closing date of the financial year set in the horizontal property regulation. The administrator must also keep the account of expensas and file the expensas statements in date order.
Where does this come from, and when was it checked?: The quotation is from CCyC, art. 2067, incisos d), e) e i), at the official source linked on this page. It was last checked against that source on October 2, 2026.

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