Agency

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

AFile annual tax returns on behalf of the client
BKeep accurate records of all money and property entrusted by the principal✓ Correct
CProvide monthly financial statements to the client
DSubmit all receipts to the NJREC

Explanation

The duty of accounting requires agents to maintain accurate records of all funds received and disbursed on behalf of the principal, and to account for all property entrusted to them.

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