The manager or Board of Directors, as the case may be, shall keep detailed, accurate records in chronological order, of the receipts and expenditures affecting the common areas and facilities, specifying and itemizing the maintenance and repair expenses of the common areas and facilities and any other expenses incurred. Such records and the vouchers authorizing the payments shall be available for examination by the apartment or the condominium unit owners upon reasonable notice in advance at convenient hours of week days. The manager or Board of Directors shall also provide a copy of the profit and loss statement and bank statements on an annual basis, to each Apartment or Condominium unit owner of an Apartment or Condominium having ten or fewer units. An annual audit by an independent auditor shall be made of the books and records for Apartments or Condominiums with eleven or more apartment or condominium units. For Apartments or Condominiums with ten or fewer apartments or condominium units, any owner may request that, an audit by an independent auditor be made of the books and records. Except as otherwise provided in the declaration, bylaws, rules, regulations or other instrument, or by vote of the owners, an Apartment or Condominium unit owner who requests an audit is responsible for all fees charged by the independent auditor.