According to the Enduring Powers of Attorney Ordinance (Cap. 501 of the Laws of Hong Kong), an enduring power of attorney (EPA) is a legal instrument which allows its donor (i.e. the person who wishes to give his/her power of attorney to someone), while he/she is still mentally capable, to appoint attorney(s) to take care of the donor’s financial matters in the event that he/she subsequently becomes mentally incapacitated.