Property Management

A New Mexico property manager should maintain detailed records of all income and expenses for each managed property to:

AComply with IRS requirements for all businesses
BFulfill fiduciary accounting duties to the owner, provide accurate financial reporting, and substantiate any trust account transactions✓ Correct
CSatisfy NMREC's insurance requirements
DEnable the manager to invest the funds

Explanation

Detailed financial records serve the property manager's fiduciary duty of accounting to the owner, enable accurate financial reporting, and are required by NMREC for trust account management — subject to inspection and audit.

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