The executor of an estate, who had experience as a professional bookkeeper, was liable for the misappropriation of funds by her attorney because she failed to act as a prudent person would, allowing the attorney to have access to bank accounts without oversight and failing to investigate overdrafts and transfers of funds. The executor was also surcharged for acts of self-dealing despite claims that she relied on the advice of her attorney. In re: Estate of Carryl L. Walter, Deceased, 2018 PA Super 179, 844 MDA 2017 (6/22/2018), aff’g 8 Fid.Rep.3d 1 (Cumberland Co. O.C. 2017).