Though no one likes to think about it, there may be times in a CPA’s professional life when he or she is called away from business for long stretches. As baby boomers, Generation Xers and other demographics continue to age, some of us will become critically ill or experience a long-term disability that may take several months—or years—to recover from. Even if poor health isn’t a factor, other concerns, such as family emergencies or unexpected personal obligations, can keep a CPA on the sidelines.