A document that appoints someone to act on your behalf. A PoA can be as wide or narrow as you specify. For example you can issue a PoA to operate your bank account when you are overseas for two months. By contrast a general PoA gives the appointed person access to do what they like (sell your house, cash in your shares) so it is best not to dish out PoAs like lollies. It is different to an enduring power of attorney.