The position of an agent under a power of attorney is a fiduciary responsibility. That means that the agent must act in the best interests of the principle and not his own best interests. The document can give authority to the agent to make gifts to himself or herself, but the point of the power of attorney is to use it to the best ability and the best efforts of the parent or the principle on his behalf. Therefore, the agent can take the document to the banks, to the accountant, to the lawyer, and make decisions which the principle otherwise can not.