Agency

The duty of 'accounting' in an agency relationship means the agent must:

APrepare tax returns for the client
BSafeguard and account for all funds and documents entrusted to them by the client✓ Correct
CProvide a monthly profit-and-loss statement to the principal
DFile a financial disclosure with AREC at the end of each transaction

Explanation

The duty of accounting requires the agent to properly handle, safeguard, and account for all money and property entrusted to them by the principal — such as earnest money deposits.

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