Now, it is correct, you will not be initially called by audit or collection, you will first receive letter.  

I earned my CPA license working as an auditor in public accounting for two years.

My ability is to manage the books and communicate with the CPA/auditors. 

The issue is the HOA management recently changed hands to a new management company as the old misappropriated funds and currently, the new HOA company has an auditor trying to figure out where the money went - which means potential litigation.

Find out where hot land is, then go through your auditors site and just start calling everyone on the list and see if they'd consider selling.

I have checked around at my local auditor's and recorders office and have not been able to get much information.

They will NOT audit or otherwise verify the data I submitted to them, they do NOT perform procedures designed to discover irregularities, should they exist.

It is up to the interpretation of the IRS and the specific auditor looking at your transaction(s).

In January I will be working as an auditor of low income housing and HUD projects and will hopefully be moving into the real estate consulting department soon after.I just moved to Charlotte, NC from Tampa, FL where I worked for a property management firm which is how I got interested in real estate.

Accounting is a wide field, including keeping track of income and expenses (bookkeeper), preparing financial statements (accountant), reviewing financial documents (auditor), managing corporate finances (controller), preparing tax returns (tax accountant) etc.