If there is a sole attorney then, in summary, the answer is no, because: • an enduring power of attorney (EPA) cannot be made after 30 September 2007 • an EPA must be executed by both the donor and the attorney: Enduring Powers of Attorney (Prescribed Form) Regulations 1990, SI 1990/1376, reg 3 • therefore, the EPA was not made until it was executed by both the donor and the attorney. If that was after 30 September 2007, it cannot be valid EPA Paragraph