Texas License Law

A Texas real estate licensee's obligation to account for all money received in a transaction means:

AProviding a summary report to TREC after each transaction
BMaintaining accurate records and properly disbursing all trust funds according to the parties' instructions✓ Correct
CFiling a tax return for each transaction
DReporting all commissions to the IRS quarterly

Explanation

The duty of accounting requires an agent to maintain accurate records of all funds received, hold them in the appropriate accounts, and disburse them only in accordance with the parties' instructions and applicable laws.

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