Inspecting Books and Records during Covid

Aren't any of them on a web site? Or can't the manager email them to you?

Certain ones should already be electronic . . . CC&Rs, bylaws, state HOA law, amendments, etc. Financial reports should also already be electronic to a great extent. All of this easily email-able and/or electronically available. If not electronic, then this COVID time is a prime opportunity for the MC to now make them electronic.

So what shoudl be left are invoices, bank statements, checks, other financial-related things that may be kept in hard-copy files.

1) You as the requestor needs to be reasonable with your request. Do you absolutely need access to all records, or are you looking for certain ones (e.g., financial)?
2) Both parties need to be flexible with availability. If MC indicates availability only at certain times/dates, then try to make those times/dates work for you too.
3) Simply because an office may be closed to normal, routine traffic, does not mean it is permanently sealed and cannot be accessed. Unless significant medical conditions exist where your PM is sequestered to their home for everything (work, personal, and social-related), then the MC can and should certainly accommodate a records request to visit the office, gather necessary records, and make them available.
4) Unless the "office" is some sort of miniature space, then there is likely ample opportunity to make records available for review, allow plenty of distance between you and the MC rep, and for the rep to still do whatever is needed to keep an eye on the records being reviewed.

It all comes down to both parties being reasonable and accommodating of each other. It can be done easily. But if things have already occurred to make one side or the other not want to be accommodating, then that's a different story.