USCPA每日一练之REG【2015-11-15】

高顿网校2015-11-13 09:39Lynn.yu
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　　Aker wishes to give Mix power of attorney. In general, the power of attorney

　　A. Will be valid only if Mix is a licensed attorney at law.

　　B. May limit Mix’s authority to specific transactions.

　　C. May continue in existence after Aker’s death.

　　D. Must be signed by both Aker and Mix.

　　Answer:B

　　B is corrent. A power of attorney is written authority conferred to an agent. It is conferred in a formal writing. A power of attorney can be general or it can grant the agent only restricted authority.

　　A is incorrect. Anyone with the legal capacity to enter into an agency relationship may be granted the power of attorney.

　　C is incorrect. The death of the principal constitutes the termination of an agency relationship by operation of law.

　　D is incorrect. The power of attorney must be signed only by the person granting such authority.

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