Agency

The duty of 'accounting' in an agency relationship requires the agent to:

AKeep the client's tax records
BAccount for all funds and property entrusted to the agent by the client✓ Correct
CFile financial reports with the ADRE
DPay all transaction costs on behalf of the client

Explanation

The fiduciary duty of accounting requires an agent to keep and account for all money and property entrusted to them by the client, maintaining accurate records of all transactions.

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