Agency

Under New York law, a broker's fiduciary duty of 'accounting' to a principal means:

AThe broker must file tax returns on behalf of the principal
BThe broker must keep accurate records of all funds received and disbursed on behalf of the principal, and provide a full accounting when requested✓ Correct
CThe broker must prepare a CMA for the principal every 30 days
DThe broker must report all offers to the DOS

Explanation

The fiduciary duty of accounting requires a New York broker to maintain accurate records of all money and property received on behalf of the principal, safeguard those funds in separate escrow accounts, and provide a full and accurate accounting to the principal upon request or at the conclusion of the agency relationship.

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