how to select your firm’s board

overhead shot of eight businesspeople meeting around a table5 questions that go beyond the eeny meeny miny moe.

by steven e. sacks

the old saying that a camel was a horse created by committee has an element of truth to it. if you think that everyone on a board or executive committee shares the same opinions, philosophies and vision, then think again.

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the eeny meeny miny moe may be a little tongue-in-cheek, but the question is how deliberate a cpa firm should be in choosing its board or executive committee members.

but first, consider the board or executive committee itself. if a firm has such an entity, it should …

  1. be respected.
  2. be something other partners aspire to.
  3. have integrity and be trusted.
  4. be transparent to the partner group, at a minimum.
  5. be rewarded for its efforts.
  6. be a priority in the practice for those who are members.
  7. hold itself and the entire partner group accountable for its responsibilities.

“a strategic board has a view of looking ahead, an insight to look deeper, and competency to look beyond.” – pearl zhu

participating on a board offers an opportunity to make a positive difference in the direction of the cpa firm. however, in order to achieve optimum performance, there needs to be a practical and effective recruitment and nomination process in place.

problems with boards can emanate from a lackadaisical and irrational approach that firms employ in their recruiting, nominating, selecting and orienting members. before identifying individuals for the board or executive committee, the necessary skills, competencies and characteristics must first be identified.

the bylaws or partnership agreement may involve the firm managing partner choosing individuals and assigning them the responsibility to recruit (more likely ask offline if there is interest) to fill someone’s seat whose term is ending. this is a formula for chaos. even if there is a so-called formal committee to make nominations, often there is not a meaningful effort expended. instead, the nominating committee looks to those partners or principals with whom they are friendly, irrespective of whether they would be suitable for a position that requires interest, initiative, thoughtfulness and vision. using a “friends and family” approach shortchanges the firm by not choosing the individual(s) who would put the interests of the organization ahead of their own.

consider the basics

in order to avoid making a regrettable choice, forget the immediate need and think more long term. some questions to ask:

  1. is our board term of adequate length and does it contain the right number of members?
  2. do we have bench strength allowing us to select the right people who can serve in a leadership capacity? said another way: are we identifying future potential candidates and giving them growth opportunities to begin preparing them for a future leadership role?
  3. do we have a board service orientation plan in place and does it need to be updated?
  4. do we have the relevant criteria to measure against potential talent?
  5. does our firm’s board operate in synch with our overall strategic plan?

there are more questions to consider but these should be addressed at the outset. if the cpa firm has older partners whose focus is creating an exit strategy and you are part of the next generation, you need to have a serious discussion with leadership so that the firm will live on after the current group of partners has retired.

in fact, this is a perfect time to evaluate the structure and governance of the firm and implement the necessary changes that result in making a board position attractive; one that is not overly time-consuming and has a philosophy that encourages reaching consensus without losing a layer of skin.

if the next generation seriously wants to drive the direction of the cpa firm, then make it clear that board service is a commitment not to be taken lightly – that there will be accountability, just as there is accountability in cultivating the next generation of professionals, developing new business and maintaining solid client relationships.