Are Financial committee members of an HOA entitled to view books of the complex

No it's not out of line.

However, I think I would only limit it to everything except lot ledgers.

Here is the complete text of ARS 33-1805, which pertains to HOA's:

33-1805. Association financial and other records
A. Except as provided in subsection B of this section, all financial and other records of the association shall be made reasonably available for examination by any member or any person designated
by the member in writing as the member's representative. The association shall not charge a member or any person designated by the member in writing for making material available for review. The
association shall have ten business days to fulfill a request for examination. On request for purchase of copies of records by any member or any person designated by the member in writing as the
member's representative, the association shall have ten business days to provide copies of the requested records. An association may charge a fee for making copies of not more than fifteen cents
per page.
B. Books and records kept by or on behalf of the association and the board may be withheld from disclosure to the extent that the portion withheld relates to any of the following:
1. Privileged communication between an attorney for the association and the association.
2. Pending litigation.
3. Meeting minutes or other records of a session of a board meeting that is not required to be open to all members pursuant to section 33-1804.
4. Personal, health or financial records of an individual member of the association, an individual employee of the association or an individual employee of a contractor for the association,
including records of the association directly related to the personal, health or financial information about an individual member of the association, an individual employee of the
association or an individual employee of a contractor for the association.
5. Records relating to the job performance of, compensation of, health records of or specific complaints against an individual employee of the association or an individual employee of a
contractor of the association who works under the direction of the association.
C. The association shall not be required to disclose financial and other records of the association if disclosure would violate any state or federal law.

I have never seen a definition of "Personal, health or financial records of an individual member of the association," but I do not interpret that to mean that individual lot registers can be withheld. Whether the member paid or not is a record of the association; if the member has furnished some sort of financial information, perhaps to waive late fees, then that information may be withheld.

ARS 33-1258 applies to condos and is worded almost identically.

Lot ledgers are the forms used in accounting for the assessment payments for each Lot/member.
Another way to put it would be the individual payment history for assessments for each member.