Does your accountant have a backup plan?

We met with a potential new client recently who had a sad story to tell.  He had an accountant processing his payroll including filing the payroll taxes.  She was a sole proprietor and was the only one who knew all the passwords and logins she used. The woman died unexpectedly and her husband did not know how to access her computer to get the information the client needed to be able to continue processing his payroll and handling the payroll taxes. 
As a result, he ended up missing some filing deadlines and ended up owing the government a large penalty and interest which put his business in a precarious spot.  E&S Entrepreneur Advisors, LLC has the benefit of two owners and we have many redundancies built in so our clients will always be able to get the information they need regardless of what happens to Beth and Susan. 
If you are working with an accounting firm, this shouldn't be an issue but this isn't the first time we have heard about problems with a small accounting business.  A single accountant is great because you are working with the same person every time and she/he really gets to understand your business.  Just make sure when you are creating your own disaster recovery plan, you ask about your accountant's!