Events and conditions caused by war may pose a threat to business continuity. This study aims to determine the factors that affect the business continuity of small and medium-sized agricultural enterprises in wartime based on the professional judgment of accountants. The assessment of the impact of these factors on business continuity was carried out by 40 expert accountants using a 10-point scale proposed by the researchers. The results of the study show that in wartime, three factors have a critical impact on business continuity: military operations, a shortage of qualified personnel due to the mobilization of workers, and an excessive share of loan sources of financing. Their specific weight in the structure of all factors is 44%. Instead, these factors are usually not a threat in peacetime. Five factors assessed by accountants strongly impact business continuity. These factors are directly related to the enterprise’s operational activities and characterize the fixed and working capital cycle. In contrast, factors that are permanent to the economy of many countries (devaluation of the national currency, decrease in the population’s purchasing power, inflation) do not significantly impact the business continuity of the surveyed enterprises. This study provides small and medium-sized agricultural enterprise accountants with guidelines for developing business continuity management strategies. State bodies can consider this study’s results when building a modern agrarian economy that will be resilient to challenges and ensure the sustainable development of Ukraine in wartime.