When a limited liability partnership (LLP) member - partner - in an accountancy practice is off briefly, a short-term sickness absence generally has minimal disruption on a firm and its activities. For example, a member who has the cold might be off work for a few days and their matters can be dealt with on their return or by a colleague in their absence. 

However, where short-term sickness absence becomes long-term, it can expose the firm to risk if appropriate risk management steps have not been put in place, particularly where a partner has key client relationships, responsibility for a team or holds a senior leadership position.