CPAs on Boards: Guidelines for Nonprofits Seeking New Board Members

These are important guidelines for nonprofit organizations seeking a CPA to serve on their Board of Directors through CPAs on Boards, a joint program of the Nonprofit Coordinating Committee of New York, the NYS Society of CPAs and other nonprofit partners.  Please read them carefully and follow them to help the board recruitment go smoothly. 

Note:  The CPAs on Boards program introduces CPAs to nonprofit boards.  None of the participants pre-screens candidates or organizations.  It is up to each organization to assess whether a candidate is a good match.

1.  Be Realistic.

Realize that the nonprofit world and the accounting world may not be “on the same page.”  An interested CPA might expect automatic placement on your Board and might have ideas about the screening process that are very different from yours.  Every potential board candidate should be evaluated, at least informally, before joining your board is even mentioned.  Even though CPAs on Boards candidates are clearly seeking board placement from the beginning, you should still get to know and trust them before proceeding to nominate them to your board.  You may want to suggest that the CPA join your Finance Committee for a few months to give you both a chance to get to know one another before considering board nomination.  Be upfront and candid about your process so there are no surprises or disappointments. 

Remember that CPAs are acting as individuals, not as representatives of their firms.  You cannot expect them to do free bookkeeping, audits or other functions.  And while CPAs may be happy to share their accounting expertise, they also may be looking to do something quite different from what they do in their “day jobs.”

2.  Communicate Quickly and Clearly.

Acknowledge each email inquiry promptly, a least within a week.  CPAs are professionals who expect a quick reply.  Don’t send the message that you are uninterested or have a communication problem.  If you have a temporary delay, let them know when you WILL get back to them; don’t leave the inquiry unanswered.  Interested CPAs are looking through a list of over 200 nonprofits:  they have to be engaged and involved quickly or they may lose interest and move on.

Introduce yourself and go through the regular process you would use for recruiting any Board or Finance Committee member.  Let the board candidate know what your next steps will be.

If you feel a candidate is not a good fit with your organization, thank him/her for being interested and encourage looking over other board opportunities listed on the NYSSCPA website at www.nysscpa.org/cpasonboards/main.htm.  DO NOT leave the candidate hanging by not responding to them; be diplomatic but candid.

3.  Educate and Inform Your Candidate.

Meet or at least talk with the prospective candidate at some length.  During your discussion:

• Have a clearly defined board recruitment process.  Make sure your executive director, board chair, and governance or nominating committee chair are in sync about your organization’s needs and recruitment process.  Before they meet a candidate in person, some organizations prefer to review his or her resume by committee; others like to have an informal conversation (or more) with a candidate to talk about the organization and assess his or her interest.
• Give candidates a packet of materials that includes a clear, written list of what’s expected of board members (even though, hopefully, they saw this online when signing up for CPAs on Boards). 
• Discuss the information you send—don’t just give the prospective candidate written materials and expect them to know everything about you.  Talk to them!  
• Discuss the types of roles that your board members play, beyond the purely financial.  Go over your bylaws; a concise mission statement; recent financial statements; and information about the current board and size of your staff. Review your conflict of interest policy; any written requirements for board members; acting as an ambassador for the organization; and fundraising, attendance and committee requirements.  Send annual reports, brochures, or newsletters—anything that illustrates the mission and activities of your organization.  Ask them if they believe they can meet your organization’s criteria before beginning the Board’s election process. 
• Be especially clear about fundraising requirements.  Some CPAs may feel that their accounting expertise is donation enough.  Some nonprofits may be willing to adjust give-or-get requirements in these cases; others may feel it is important for board members to make a financial commitment of some kind.

4.  Learn as Much as You Can About Your Candidate.

• Invite candidates to visit your programs to educate them about your services and to help raise their interest in your organization’s mission.  Encourage them to take advantage of the many board training programs available, such as offered by the NYS Society of CPAs.
• Ask candidates why they are interested in your organization, what their hopes and expectations are, how much time they have to give, whether they can attend meetings and special events, and what experiences they’ve had with nonprofit organizations.  Even if they have no previous nonprofit board service, they may still have much to offer your organization.

If you have any questions about the CPAs on Boards program, contact Barbara Earnest at earnest@npccny.org. To join the CPAs on Boards program, go to www.npccny.org/FEI.htm and complete your board profile survey.  If you are already registered and need to make corrections to your board profile or have any other questions, contact Barbara Earnest at earnest@npccny.org. 

These Guidelines are adapted from the July 2005 issue of NPCC’s monthly newsletter, New York Nonprofits.