Powers of Attorney Act 1998

For an attorney for a financial matter under an enduring power of attorney, the court or the tribunal may make an order that—

the attorney files in the court or the tribunal, and serves on the applicant, a summary of receipts and expenditure under the power for a specified period; or

the attorney files in the court or the tribunal, and serves on the applicant, more detailed accounts of dealings and transactions under the power for a specified period; or

the accounts be audited by an auditor appointed by the court or the tribunal and that a copy of the auditor’s report be given to the court or the tribunal and the applicant; or

the attorney present a plan of management for approval.

The court or the tribunal may make the order on its own initiative or on the application of the principal or another interested person.

The court or the tribunal may make an order about payment of the auditor’s costs, including security for the costs.

This section applies even if—

the enduring power of attorney has been revoked; or

the principal has died.