I'm sorry about your mother's death. The power of attorney was automatically revoked by your mother's death. Her CPA can no longer legally pay her debts. Someone (you or someone else) will need to begin a probate proceeding unless her estate qualifies for a small estate proceeding under the laws of the state in which she lived.
The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation.
The Power of Attorney terminated upon your mother's death. Probate can still be filed without a will. Before doing so, however, a review of your mother's personal and real property should be done to determine whether probate is necessary, and if so, whether the estate qualifies for a Summary Administration. If there is more than one heir, Florida requires an attorney to handle the probate. Should you have further questions or require assistance, please feel free to contact me.
Douglas R. Coenson, Esq.
Only your mother while she was alive could have revolked her Power of Attorney. Once she has died the Power of Attorney terminates. The CPA can not act at this time on the documment.
The next thing you should see a probate attoreny and file probate as an intestate estate ( without a will). The FL statutes determine the order of paymetns for your mothers debtors now and then the heirs and amounts.
My comments are not intended to establish an attorney-client relationship, are not confidential, and are not intended to constitute legal advice. Proper legal advice can only be given by an attorney who agrees to represent you, who reviews the facts of your specific case, who does not have a conflict of interest preventing the representation, and who is licensed as an attorney in the state where the law applies.