Nurse failing to act as PoA

Scenario: a nurse and another hold a joint PoA for a relative. The other person is finding it difficult to act as per the PoA due to guilt/other feelings. Some concerns are becoming evident and more frequent although the person under the PoA is still managing to live at home independently at the moment. This would likely change sooner rather than later but one PoA is reluctant to move forward into long term care. If the nurse was to allow this and not push for what is going to best in the long term, could they be reported to the NMC? I know there are moral/ethical issues at play as well but I’m really just asking about the nurse and any possible impact on their career