Final answer:
A property manager may need to maintain at least one escrow or trust account to handle financial transactions for the properties they manage, but the exact number of accounts depends on various factors.
Step-by-step explanation:
A property manager may need to maintain escrow or trust accounts to handle financial transactions related to the properties they manage. The number of accounts required depends on various factors such as the size and type of properties managed, local regulations, and the property owner's preferences. While there is no set requirement for the number of accounts, a property manager may need to maintain at least one escrow or trust account to ensure proper handling of funds. For example, a property manager handling multiple properties may maintain separate accounts for each property to keep their finances organized and ensure transparency.