Agency

The duty of accounting owed by a Utah agent to their client means:

AProviding an audit of the client's personal finances
BAccounting for all funds and property received from or on behalf of the client✓ Correct
CPreparing tax returns for the client
DSubmitting commission receipts to the Division of Real Estate

Explanation

The duty of accounting requires the agent to properly handle, track, and report all funds and property received on the client's behalf, including earnest money, security deposits, and rent.

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