75. (1) An attorney under an enduring power of attorney which confers authority in relation to property and affairs shall, within 3 months of F109[a notification having been made under section 71A that has been accepted by the Director under section 71C in relation to the enduring power], submit to the Director a schedule of the donor’s assets and liabilities and a projected statement of the donor’s income and expenditure.

(2) An attorney under an enduring power of attorney which confers authority in relation to property and affairs F109[shall, after a notification has been made under section 71A that has been accepted by the Director under section 71C in relation to the enduring power, keep] proper accounts and financial records in respect of the donor’s income and expenditure and shall—

(a) submit such accounts and records as part of a report to the Director under this section, and

(b) make available for inspection by the F109[Director, by a general visitor] or by a special visitor, at any reasonable time, such accounts and records.

(3) An attorney shall, within 12 months after F109[a notification has been made under section 71A that has been accepted by the Director under section 71C in relation to the enduring power], and thereafter at intervals of not more than 12 months, prepare and submit to the Director a report in writing as to the performance of his or her functions as such attorney during the relevant period.

(4) Every report submitted to the Director pursuant to this section shall be in such form as shall be F109[specified by the Director under section 79A] and shall include details of all costs, expenses and remuneration paid to and claimed by the attorney in the relevant period together with such other matters F109[as are specified].

(5) F110[…]

(6) Where an attorney fails to submit a report in accordance with this section or submits an incomplete report or fails to comply with subsection (1) or (2), the Director shall notify the attorney of that failure or incompleteness and give him or her such period of time as is specified in the notification to comply or submit a complete report.

F109[(7) Where an attorney fails to comply with a notification under subsection (6), the Director—

(a) may, in the case of the submission of an incomplete report and following any necessary enquiries to satisfy himself or herself that the report is substantially in accordance with this section and specifications made by him or her under section 79A, accept the report as if it were in compliance with this section and the relevant specifications,

(b) may make such further directions with regard to the submission of the report in question as he or she considers appropriate, or

(c) may, subject to subsection (7A) and following consultation with the donor (in so far as the Director considers it appropriate) and the attorney, make a determination that the attorney shall, as soon as may be or from a date specified by the Director, no longer act as attorney for the donor concerned.]

F111[(7A) Where the Director has made a determination under subsection (7)(c), he or she shall notify the donor and the attorney of his or her determination, provide reasons for that determination and update the Register accordingly.

(7B) A donor or an attorney who has been notified under subsection (7A) of the Director’s determination may, not later than 21 days after the date of issue of the notification by the Director, appeal the determination concerned to the court.]

F109[(8) Pursuant to an appeal to it under subsection (7B), the court may—

(a) affirm the determination of the Director,

(b) declare that the attorney shall continue to act as such for the donor concerned and require the Director to update the Register accordingly, or

(c) make such other declaration or order as it considers appropriate.]

F109[(9) In this section, "relevant period" means the period of time to which the report relates which shall be the period of time between the date the attorney notified the Director that the donor lacks capacity in relation to one or more of the relevant decisions which are the subject of the power or the date of submission of the previous report, whichever is the later, and the date immediately preceding the date of submission of the report concerned.]