Like others are saying & I implied, deal with changing things - both poa and in charge of eventual estate - first, do not try to bring charges. You will be able to deal with them while they have some fear in them. Keep the law away from this issue for a while, but get a neutral (your) lawyer involved to sort out the control of the money.
There are many, many tiny details everyone has mentinoed along the way, and any one little bitty one can have a very long tail on this..... Law & courts don't always follow common sense, you need many things documented and witnessed and changed to keep both your brother & sil from having any sort of lingering access to these accounts now or later.
1. Get control away from them first; 2. Then see about a way of calmly (privately) getting the money back second; 3. Then consider legal action last if that is a path that feels right at the time.
Don't go in a different order, it will end badly.
Right now they (she anyhow) are realizing they are in trouble and thinking up ways to get around this, cover it, run away from it, make it worse becasue they're already screwed, etc. You need to act quickly and stay ahead of this.
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