A North Dakota durable (financial) power of attorney form allows an attorney-in-fact to manage all or a part of the principal’s financial affairs. The powers granted unto the attorney-in-fact take effect immediately upon execution of the document and continue even in the event of the principal’s incapacitation. However, the principal may choose to add a provision to the document expressing that the power of attorney comes into effect only upon their incapacitation. An attorney-in-fact should be chosen based on merit (competency in business and accounting) as well as trust (someone responsible that will protect the principal’s assets). The document can be revoked at any time as long as the principal is of sound mind.