I haven't been suepr strict about having every owner get that to us prior to starting management, since we all know how challenging PM is, even without the additional paperwork. 

For example:initial consultationreview of your prior tax returns for possible mistakessorting through and organizing your data, including receipts and spreadsheetscorrecting and reconciling your booksfinding and correcting inconsistencies and missing datafiling your federal and state extensionsoptimizing your tax return with alternative tax positionsreview/walk-through of this year's completed tax returnsamending your tax return if something ends up missing or incorrectanswering your ongoing technical questionsshort- and long-term tax planningreviewing and replying to the IRS or state lettersdefending you against the IRS or state auditsproviding financial statements or other data to lenders and other 3rd partiesassistance with loan applicationshandling your payroll and payroll reportingpreparing 1099s/1098s and other informational formsassistance with government loans and grantsI think it's obvious that the price of your CPA service will heavily depend on what is included.

I am thinking  it was recorded by the seller or the wholesaler that was trying to sell this property prior to going up for auction but have no proof who it was. 

It would be advisable for the potential purchaser to thoroughly investigate every aspect of the property prior to purchase, including, but not limited to, the location of the property, type of buildings, if any, on the property, determining what, if any, liens or encumbrances exist on the property, and any other facts which may be pertinent to the contemplated purchase.

If the goal is to retrade after contract and prior to COE, you might have a shot if there was some sort of egregious delay on the seller side (e.g. on a recent project I had a dozen buyers stuck in escrow for nearly a year longer than expected due to issues with utilities), but even then it's a long shot. 

We still have land to build on and have all the infrastructure set up, mainly from our prior builds, to make it even cheaper. 

I probably would not replace the rest of the roof and, if a buyer wants a new roof prior to closing, I would address it then.

I am a real estate agent + I'm in the middle of a gut rehab and it's hard to balance all of this with family ( kids + partner) my wife was a single mom with 3 girls and her sole income was selling real estate prior to us meeting. 

Sometimes this stems from using brokers who have to go shop for loans and do not fully qualify a project prior to issuing a term sheet or a borrower not being fully truthful about themselves or project.

But it's walking distance to the beach, in a great location, and had tremendous potential as a STR (which was the primary goal) and huge upside for appreciation.The only things I would rule out, and would advise my clients to consider walking away:  Major basement water problems, significant structural issues, and evidence that prior work was shoddy, or that work was done to cover up a bigger problem.