In project management, it's important to keep the project moving forward even when key stakeholders are not immediately available. In this case, the project manager should begin discussions with other functional managers first. This allows the project to progress while waiting for the accounting manager. Once the accounting manager is available, their feedback can be incorporated into the solution document. This approach helps avoid delays in the project. References: Project Management Professional (PMP) Reference Materials and Professional in Business Analysis Reference Materials guides and documents. Please refer to the specific sections on stakeholder management and communication management for more details.