Agency

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

AFile the client's tax returns
BKeep accurate records of all funds and property received and promptly remit funds to the appropriate party✓ Correct
CAudit the brokerage's financial records annually
DProvide a monthly statement of brokerage expenses to the client

Explanation

The duty of accounting requires the agent to keep accurate records of all client funds and property, deposit funds promptly into proper accounts, and not commingle client funds with personal or brokerage funds.

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