Agent, Role and Duties
An agent may be considered as a conduit or facilitator, whose role is to perform actions that are otherwise limited to the principal. For instance, an agent may be granted the authority to write and sign checks from any of the principal's personal deposit accounts, which will have the same effect as checks written and signed by the principal.

Although an agent is granted the authority to act, an agent does not generally have any legal duty to act.

In other words, the agent may act under a power of attorney, but is not required to act even though acting will be in the principal's best interests. This can be contrasted with a guardian, who has a more protective role and must take action to safeguard the ward's best interests.

Although an agent is not required to act, every action that is performed must be carried out with the highest duty of care. As a fiduciary, every action must work towards furthering the principal's best interests and the agent can only use the power of attorney for the principal's benefit.  Pennsylvania also requires agents to keep their personal assets separate from the principal's assets, as well as maintaining a full and accurate record of all actions that are taken, all income or property that is received for the principal, and all expenditures made on the principal's behalf.

See: Powers, Scope; Powers, Duration of Effect; Agents Compared With Guardians