Who is Mr. Poe from The Reptile Room and what is their importance?

Mr. Poe is a longstanding friend of the Baudelaire family, and he is the banker in charge of finding the children a proper home, as well as their inheritance. Mr. Poe has difficulty on what children try to tell him, and he underestimates their intelligence. As an executor, Poe is ineffective, and his actions endanger the children rather than help them.