Agency

A West Virginia real estate broker's duty to account includes:

AProviding monthly financial statements to the WVREC
BKeeping accurate records of all funds received and disbursed on behalf of clients✓ Correct
CReporting all commissions to the IRS on behalf of salespersons
DAuditing the escrow accounts of other brokers

Explanation

The duty to account requires an agent to keep accurate records of all funds received and disbursed on behalf of clients, promptly account for money held in trust, and provide clients with accurate financial information.

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