Agency

A Texas real estate agent's duty of 'accounting' requires the agent to:

AFile the client's tax returns
BPromptly account for all client funds and property received, keeping accurate records✓ Correct
CPrepare audited financial statements of the transaction
DReport all transactions to TREC annually

Explanation

The duty of accounting requires an agent to properly handle and account for all client funds (earnest money, rent, deposits) and property received during the course of the representation. The agent must keep accurate records and promptly deliver funds or property to the client.

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