Agency

The duty of 'accounting' in agency requires a licensee to:

APrepare annual tax returns for the client
BKeep accurate records of all funds received and disbursed on behalf of the client✓ Correct
CProvide the client with a monthly profit/loss statement
DFile financial reports with AREC quarterly

Explanation

The fiduciary duty of accounting means the agent must safeguard all client funds and property and provide accurate records of any financial transactions handled on the client's behalf.

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