Cal. Probate Code § 4238

(a) On termination of an attorney-in-fact’s authority, the attorney-in-fact shall promptly deliver possession or control of the principal’s property as follows: (1) If the principal is not incapacitated, to the principal or as directed by the principal. (2) If the principal is incapacitated, to the following persons with the following priority: (A) To a qualified successor attorney-in-fact. (B) As to any community property, to the principal’s spouse. (C) To the principal’s conservator of the estate or guardian of the estate. (3) In the case of the death of the principal, to the principal’s personal representative, if any, or the principal’s successors. (b) On termination of an attorney-in-fact’s authority, the attorney-in-fact shall deliver copies of any records relating to transactions undertaken on the principal’s behalf that are requested by the person to whom possession or control of the property is delivered. (c) Termination of an attorney-in-fact’s authority does not relieve the attorney-in-fact of any duty to render an account of actions taken as attorney-in-fact. (d) The attorney-in-fact has the powers reasonably necessary under the circumstances to perform the duties provided by this section.