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My sister is upset and has filed false report. Can I remove my name from the will and acting as POA as I am a medical professional and I don't need any issues. My half sister is also a nurse and knows exactly what she is doing. Is there a way to remove myself from POA so I do not get false accusations of acting unlawfully?

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POA stops at time of death. You can resign your position as POA, but you cannot assign someone else in your place. Only mom can do that.
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Its Executor with a will. Only Mom can change her will if she is competent. Otherwise, when she passes, just tell Probate you do not want the responsibility of Executor. With POA I would go to the lawyer who drew it up and asked to be revolked. Again, you do not have to take on any responsibility you don't want to.
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