Agency

The duty of accounting in a real estate agency relationship requires the agent to:

APrepare the seller's tax returns
BPromptly account for all funds received on behalf of the principal✓ Correct
CAudit the brokerage's financial records
DProvide the client with a market analysis quarterly

Explanation

The duty of accounting requires the agent to promptly and accurately account for all money or property received on behalf of the client — including earnest money, deposits, and rents.

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