Agency

An agent's duty of accounting requires:

AFiling tax returns for the client
BKeeping accurate records and reporting on all funds handled on behalf of the client✓ Correct
CAuditing the other party's financial statements
DPreparing an appraisal of the property's value

Explanation

The duty of accounting obligates the agent to safeguard client funds, maintain accurate records, and provide a full accounting of all money received and disbursed on the client's behalf.

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