The American Institute of Certfied Public Accountants created a four-phase disaster response checklist for CFOs and controllers. According to the checklist, the immediate, actions to take in a disaster include identifying and locating employees to ensure they are in a safe location.

Other high-priority actions in "phase one":

• Address the needs of employees' families and see how the company can assist.
• Organize a system for contacting and keeping in touch with employees, vendors, customers, and insurance agents.
• Review and assess any additional security requirements necessary. For example, for IT systems, employees, or plants.
• Assess the transportation issues and determine whether temporary housing is needed.

The company accountant's operations-related tasks will come secondary to the health and well-being of employees. Once all employees are accounted for and company systems are made secure, the CFO or controller begins phase-two actions, such as payroll and benefits.

For the complete checklist: http://www.aicpa.org/download/news/Disaster_Recovery_checklist.doc

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