Agency

Under Oklahoma brokerage law, the duty of 'accounting' requires a real estate agent to:

APrepare the seller's tax returns
BAccount for and properly handle all funds and property entrusted to the agent by clients, including earnest money and security deposits✓ Correct
CProvide a CPA-certified financial statement to all clients
DReport the client's income to the IRS

Explanation

The duty of accounting requires agents to properly handle, account for, and protect all funds and property received from or on behalf of clients. This includes timely depositing earnest money in the broker's trust account and maintaining accurate records.

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