By Franklin H. Federmann

The New York State Society of CPAs’ program to assist victims of the Sept. 11, 2001, terrorist attacks began in mid-September, just days after the disaster. The program drew several hundred volunteers who made themselves available to the public at 110 Maiden Lane (New York City’s Assistance Center) in downtown Manhattan, four blocks from ground zero. Though these volunteers were brought together quickly without the benefit of any sort of prepared training program or materials, they met every challenge and provided invaluable services to those most in need.

Through a well-publicized program, the volunteers helped hundreds of victims, assisting and advising them in the areas of loan and grant applications, taxes, financial planning, record reconstruction and other areas. Additionally, as a result of our efforts, many community organizations are now familiar with the Society and plan to include us in their literature and meetings.

The Society’s victim assistance effort provided still another reason to get involved and revealed firsthand the strength and effectiveness of volunteerism. However, for me personally, the effort reaffirmed the certified public accountant’s breadth of knowledge and skill and his commitment to the public. I have always been proud of the profession and the Society, but I have never been as proud to be a part of the CPA community as I have been over these last several months.

Though highly beneficial, the volunteer program raised many questions and issues that need to be addressed to ensure that future disasters are handled as efficiently and effectively as possible. These issues primarily concern four main areas: preparation of a volunteer program, conduct of a volunteer program, community involvement, and practice issues.

1. Preparation of a Volunteer Program—The Society, along with other state societies, should consider working with the American Institute of CPAs to review and expand upon the Institute’s disaster plan. This updated plan would include manuals, training and an information exchange. Future disasters—hurricanes, earthquakes and perhaps terrorist attacks—will occur, and having a comprehensive plan to address national concerns is a first step to effective recovery. Our collaboration should not end with other CPA groups, but should embrace legal, business and charitable organizations as well.

2. Conduct of a Volunteer Effort—Following the Sept. 11 tragedy, the Society quickly put together a hot line, a list of experts and a scope of services statement. These materials and resources should be refined and a protocol for their use should be established.

As volunteers helped the victims, the question of an engagement letter came to light and was never fully addressed. This is an issue of national concern, and we should collaborate with the AICPA in its resolution.
Partnering with other organizations also needs to be further investigated. During the latter stages of the now closed help center at 110 Maiden Lane, the Society developed a professional relationship with the Better Business Bureaus Forum—a consortium of 35 organizations working together to offer assistance to the victims. The Society should maintain these ties to the Forum and should begin to think about additional partnerships that can best serve the community.

3. Community Involvement—This concept speaks for itself. Though managing to assist hundreds of victims with business and personal financial matters, the Society’s volunteer effort has been a mutually beneficial experience, which has helped clarify the role and place of the CPA profession in the community.

4. Practice Issues—How do we structure a program that essentially offers pro bono service work? When should volunteers provide services for a fee? How do we conduct our activities without encroaching upon existing CPA-client relationships? These are only a few of the questions that have come to our attention over the last several months and need attending to.

Each of our 30,000-plus members should take pride in the Society’s response to Sept. 11. The volunteer program will continue to offer important information and help to those affected by the WTC tragedy, setting a precedent and model that the Society should look to in the future. Though the help desk is now closed, volunteers are able to provide assistance through phone calls, e-mails and, in some cases, personal visits to a victim’s home or office.
Though our profession has been at the center of much controversy and criticism in recent months, let us look to the lessons that we learned through helping others and use that experience as a reminder and inspiration for us to always strive to be our community’s trusted professionals.