Agency

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

AFile tax returns on behalf of the client
BSafeguard and account for all money and property entrusted by the client✓ Correct
CPrepare monthly profit and loss statements
DConduct annual audits of trust accounts

Explanation

The duty of accounting requires the agent to keep accurate records of all money and property entrusted by the client, report on their handling, and return funds promptly when required.

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