Final answer:
The Chief Financial Officer (CFO) is typically responsible for escrow accounts in a company, overseeing their compliance with legal and regulatory requirements and aligning their management with the company's financial strategies. (Option B).
Step-by-step explanation:
In the context of a company, the individual who is typically held accountable for escrow accounts is the Chief Financial Officer (CFO). The CFO is responsible for the financial management of a company, which includes the oversight of escrow accounts.
These accounts are used to hold funds, securities, or other assets in custody until certain conditions are met. The CFO ensures that the company's financial operations, including the management of escrow accounts, comply with legal and regulatory requirements, and align with the strategic objectives of the business.
Although the CEO usually has overall responsibility for the company, it is the CFO who directly manages financial matters, including escrow accounts. (Option B).