(1) An attorney under an enduring power of attorney which confers authority in relation to property and affairs shall, within 3 months of 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 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 Director, by a general visitor or by a special visitor, at any reasonable time, such accounts and records.