Agency

An agent's duty of accounting requires the agent to:

AFile annual tax returns on behalf of the client
BAccurately report and account for all client funds and property entrusted to the agent✓ Correct
CAudit the seller's financial statements before listing
DMaintain the client's bank accounts

Explanation

The fiduciary duty of accounting requires an agent to properly account for all money and property received on behalf of the client, maintaining accurate records and providing an accounting when requested.

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