Final answer:
To delete a trust ledger account in an estate agency's computerized accounting system, dual authorization and the client's consent are required to uphold the integrity and ensure that the client's interests are protected.
Step-by-step explanation:
In an estate agency business, to ensure the integrity of the computerized accounting system, particularly when dealing with trust ledger accounts, specific safeguards are required. An estate agent should not be able to delete a trust ledger account unless two important requirements are met: dual authorization and the client's consent. Dual authorization usually means that two individuals within the organization, often one being a manager or someone in a supervisory role, must approve of the deletion.
This serves as an internal control to prevent unauthorized or fraudulent activity. The client’s consent is also imperative because it verifies that the client is aware of and agrees with closing their account, ensuring that their interests are protected.