That the Parliament notes the reported concerns regarding the current legal framework for powers of attorney and financial guardianship under the Adults with Incapacity (Scotland) Act 2000; understands that, while the Act contains some important safeguards, there is a disparity in oversight and accountability between continuing attorneys and financial guardians, with attorneys not subject to the same requirements for inventories, accounting or ongoing supervision by the Office of the Public Guardian; notes that the Act is now 25 years old and considers that it predates modern understandings of human rights, adult protection and capacity law; expresses disappointment that long-anticipated reforms have reportedly been delayed, despite multiple public consultations and the announcement of an Adults with Incapacity Amendment Bill in 2024; acknowledges the Law Society’s continuing engagement on this issue and its reported calls for stronger investigative and supervisory powers, improved support and training for attorneys and guardians, and a framework more fully aligned with current human rights standards; notes with concern a recent case in the Glasgow Shettleston constituency, in which an appointed financial guardian exploited their position to withdraw nearly £28,000 from the bank account of an elderly relative with Alzheimer’s disease, over a period of several months, in breach of their legal duties; considers that this incident, which came to light only after intervention by the Office of the Public Guardian and a financial institution, underscores what it sees as serious shortcomings in the monitoring and enforcement mechanisms currently in place, and hopes to see a priority made for comprehensive reform of adults with incapacity law early in the next parliamentary session.