What it is
A firm has fixed deadlines and a small team. A fire, a cyber event or the loss of a partner can threaten both. A continuity plan decides in advance what comes back first and who does it.
The template lists critical functions with maximum downtime and data loss targets, response roles, a step list from safety to review, backup and restore records, remote and alternate site arrangements, a call tree and a testing cadence. The recovery times are examples to replace.
When to use it
- Building the firm’s first continuity plan.
- After a near miss or a system outage.
- Responding to a client or insurer request for the plan.
What’s inside
- Critical function table with downtime and data loss targets
- Roles, response steps and key person coverage
- Backup and restore test record
- Alternate work arrangements, call tree and testing
Standard cited
This template follows Firm practice. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
What are the recovery targets?
Maximum tolerable downtime is how long a function can be down. The data loss tolerance is how much recent data you can lose. Set both from the firm’s own needs, such as filing deadlines.
How is this different from the incident response plan?
The incident response plan deals with a security event. The continuity plan keeps the firm operating after any disruption, including fire, flood and loss of people.
How often should the plan be tested?
At least yearly, including a restore test of a backup and a check of the call tree.
Related templates
- Incident Response Plan for CPA Firms
- Written Information Security Plan (WISP) for CPA Firms
- Backup, Disaster Recovery and Incident Response Checklist
- Busy Season Staffing and Capacity Checklist
Last updated 11/05/2026. All free templates.