Which statement accurately describes the rules of the association?

The statement that accurately describes the rules of the association being written by the executive board is correct because, in many homeowners' associations, it is the responsibility of the board to establish and implement rules that govern the behavior of residents and the use of common areas. This authority typically stems from the association's governing documents, which empower the board to ensure the community operates effectively and maintains the intended quality of life for its members.

The rules serve to clarify and uphold the standards of the community, addressing issues such as noise levels, property maintenance, and use of shared facilities. While homeowners may provide input or feedback, the formal creation and enforcement of these rules fall under the jurisdiction of the executive board, ensuring that they are reflective of the interests and needs of the community as a whole.

In contrast, the other options suggest requirements that are not typically standard or accurate in the context of association governance. For example, while homeowners may be consulted, rules do not generally need direct approval from them, nor must they be filed with the Ombudsman. Additionally, the creation of rules must align with the overarching declaration of the association, contradicting the notion that they need not comply with it.