The standard of care required of an attorney for property to account differs
depending on whether the grantor of the power of attorney is
capable or not.
The record-keeping requirements of an attorney for property need
not rise to a standard of perfection, whether the grantor is
capable or not. However, an attorney acting on behalf of a grantor
who is mentally capable at all material times is held to a
different standard than that of an attorney acting on behalf of an
incapable person.
When the grantor is mentally capable at the relevant time, the
courts will consider the credibility of the attorney in respect of
his or her actions during that period. The grantor must lead
evidence to show that misappropriation by the attorney has taken
place for the attorney to have failed to meet the standard to
account. Even when an attorney is unable to account for certain
withdrawals or expenditures made on behalf of the grantor, the
court may choose not to draw an adverse
