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My mom needs to revoke her POA and file a report due to her POA financially has abused his rights, undue influence, he has closed her bank accts and had her open new ones with his name on them too and she sold her house in May 2019 and has spent all the money on his business and personal. She lived in filth. I have pics of the house. Please help

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You need to consult with an attorney about this. Take all paperwork you have. The attorney can advise whether you have grounds for legal action.
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You should definitely find a certified elder law attorney and pursue getting this straightened out. The POA has violated some laws and has left your mom in a bad situation financially, this needs to be rectified asap.

Read the POA, lots of them state how to revoke or resign the document.

What mental condition is your mom in? Can she reasonably understand what is happening and what has happened? She will need to be willing to press charges if she is.

She can also just send a notarized letter telling him that she is revoking the POA, however, she needs to ensure that her money is protected because it is in a joint account and he can legally take the money.

Why did she allow her account to be closed and open joint accounts? Because he could not do that without her if she is 57 years old, banks are a PITA when there are 2 people involved, 2 people must be present and in agreement, they protect themselves above all else. So keep in mind that your mom has participated in all of this.

Can I recommend that you find out what she agreed to before you go after your brother, parents can be great at playing and pitting their children against one another to serve a purpose only they are aware of. You don't want to spend time, energy and emotions on this to find out she agreed and all is kosher and she has no intention of changing anything.
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Pictures of the house go to APS along with other evidence of his neglect and abuse of POA.

If you also have documents to prove that your mother's POA has spent her money - any money, not just large sums such as from the house sale - for his own personal and business use, that's theft. Take it to the police.

But do you in fact have evidence of that? The thing is: - is your mother's POA your brother or another family member, by the way? - suppose your mother was losing control of her finances and at risk of predation by others. Closing her bank accounts and sequestering the house sale proceeds would be one way to protect her until you can restore order. If your mother didn't understand what was happening, fell out with her POA, and then wouldn't allow him to put care in place and sort the house out, the situation you've just witnessed is exactly what would happen; only with no nefarious deeds or intent on his part.

Revoking the POA will depend on what type of POA it is and whether or not your mother still has mental capacity and is legally competent.

Glancing up again, I see your mother sold her house three months ago. That isn't all that long, actually. When did you become aware of her current situation? Have you had any contact with the person with POA?
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I see by your profile that you are currently caring for your Mother who is 57 and who is recovering from a broken hip? She is quite young, so I am assuming for these purposes that she is of sound mind, and that she appointed the POA herself. If that is the case she can revoke that appointment and appoint another POA whenever she wishes. Because there is a suspicion of abuse here this should be done with an Elder Law Attorney.
You may want to assist your mother in filing a report wherever Elder Abuse is reported in your area. You may want to suggest that your Mother speak with her bank. In my experience it is unusual for the POA to be "added to an account"; generally (I thought) they pay bills from the account as POA. The bank may be able to explain to your mother how and why the POA's name was added to the account.
Are there any accountings given from the POA to your Mother on a monthly basis to say what he/she has paid.
Senior center may be able to guide you; even a social worker should have information on where Mom can report suspected abuse. Perhaps someone on the forum may have it also, as I seem to remember there is a national number to call.
An attorney can also assist your mother with investigation and filing moving forward if that is needed.
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