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Professional Insights

Disaster management essentials for CPAs

Jun 24, 2025 · 2 min read · AICPA & CIMA Insights Blog

Disasters — whether natural or synthetic — can disrupt business operations, displace communities, and create sudden financial uncertainty. For CPAs, whether operating within a firm or as sole practitioners, navigating these crises effectively is not just a matter of business continuity, it's a professional responsibility.

CPAs must be prepared to safeguard their own operations while serving as trusted advisers to clients facing significant financial, tax, and operational challenges. A comprehensive disaster management and business continuity plan is essential for maintaining both professional resilience and client trust.

An effective disaster recovery and continuity plan should include the following core elements:

  • Reliable communication channels

  • Remote system accessibility

  • Data protection and cybersecurity protocols

  • Contingency plans for physical office access

  • Client support strategies during emergencies

Review these five essential elements of disaster preparedness.

Establish and strengthen communication channels

In the chaos following a disaster, communication can be a lifeline. Traditional channels like landlines and mobile networks may be compromised, so it’s essential to establish multiple communication methods ahead of time.

CPAs and firms should implement cloud-based messaging platforms, centralized internal portals, and mass notification systems. Because text messages often perform better than calls during outages, team members and clients should be familiar with SMS and other alternative channels. A regularly updated centralized hub — containing office status updates, emergency contacts, and key notices — can be invaluable for staying connected and informed.

Plan for a seamless shift to remote work

A cornerstone of disaster resilience is the ability to shift quickly to remote operations. CPAs should ensure that staff and critical systems are accessible off-site via secure, scalable cloud infrastructure.

This includes accounting software, document management tools, and communication platforms. Remote access systems should be routinely tested, and all devices must be equipped with encryption, multi-factor authentication, and up-to-date security tools. Regular backups and redundancy planning ensure continuity if hardware or infrastructure fails.

Protect your data — and your reputation

Disaster preparedness isn't just about physical safety. It’s also about protecting sensitive financial data. CPAs should implement a comprehensive data backup strategy that includes regular, automated backups to off-site or cloud storage. These systems should be tested periodically to confirm data can be restored promptly when needed.

A robust data protection plan should include the following:

  • Automated, off-site, or cloud-based backups

  • Periodic backup testing to ensure recoverability

  • Clear cybersecurity protocols tailored for disaster situations

  • Staff training in recognizing and responding to threats

Implementing strong access controls and having a well-documented incident response plan are key steps in safeguarding both firm data and client trust.

Prepare for physical office disruption

Although remote work is essential, some operations may still rely on physical infrastructure. Firms should evaluate their office locations for disaster risk and develop contingency plans such as:

  • Secondary office sites or co-working agreements with nearby firms

  • Emergency supplies (chargers, first-aid kits, backup communication tools)

  • Designated off-site meeting points for staff coordination

These plans ensure that, when physical presence is unavoidable, teams remain safe, and operations can continue with minimal interruption.

Be a calming presence for clients

In times of crisis, CPAs serve as a stabilizing force for clients navigating the financial aftermath of a disaster. Your preparedness directly affects your ability to support clients under pressure.

A solid continuity plan should include the following:

  • Protocols for triaging urgent client needs

  • Strategies for reallocating staff and resources

  • Pre-defined communication templates for updates on deadlines, tax relief, and service availability

  • Reminders to clients on their financial plans for disaster

Demonstrating proactive support preserves client relationships, and it reinforces your role as a trusted adviser during difficult times.

Disaster preparedness is more than a safeguard. It's a professional imperative.

By planning, CPAs can continue to serve clients reliably, protect sensitive data, and sustain their own operations even in the face of uncertainty. The right plan, executed well, ensures that you're ready to lead when leadership matters most.

For more tools and guidance on preparing for crisis, visit our Disaster Relief Resource Center.

Hannah Pitstick, B.A.

Hannah Pitstick is a content writer at AICPA & CIMA, together as the Association of International Certified Professional Accountants.

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