In the professional world, ethical lines can sometimes blur under pressure. Leadership expectations, client demands or fear of failure can see small compromises quietly snowball into serious misjudgements. 

ICAEW’s latest ethical audit training film, which premiered yesterday evening to a packed audience at Chartered Accountants’ Hall, tackles these situations head-on, prompting auditors to ask: when does confidence tip into overreach? When do well-meaning actions cross into the unethical? And who will hold the line when the pressure peaks?

The audience heard thought-provoking insights and real-life reflections on the film from prominent figures across the profession. These included senior audit leaders Steve Gale of Crowe UK, Wendy Russell of Grant Thornton UK, and Nick Kós of RSM UK. They also head from broadcaster and academic Kieran Maguire who hosts the podcast 'The Price of Football'.

Crossing the Line immerses viewers in the high-stakes worlds of fast-growing listed software company Xoltic and Scarbridge FC, a struggling football club that has just been acquired by Xoltic’s CEO, and the two audit teams responsible for signing off their accounts.

As the story unfolds, their worlds collide in some unexpected ways as the CEO wrestles with the limitations of financial fair play rules while trying to drive growth in a tough tech market. 

The pressures mount and so do the ethical dilemmas, with the film touching on themes such as integrity, disclosure of contingent liabilities, auditor independence, revenue recognition and insufficient resources. These challenges are presented through a dynamic storyline that brings professional standards and real-world pressures into sharp focus. 

Crossing the Line also incorporates ideas and suggestions on the storyline from firms already using ICAEW’s earlier films and has been produced with an international audience in mind.

With scenes filmed at QPR’s Loftus Road football ground, the film is written by Duncan Wiggetts, ICAEW Chief Officer, Professional Standards, heralded by the Wall Street Journal for a previous ICAEW training film as the “accidental mogul of corporate film-making” and whose award-winning films have become an essential part of auditor training.

Crossing the Line is ICAEW’s fourth educational drama made by Wiggetts, and features an impressive cast including William Ellis (EastEnders, Great Expectations), Priya Davdra (EastEnders, Queenie) and Tim Plester (Game of Thrones, After Life).

The production delivers an emotional impact designed to resonate long after viewing. “If someone feels tempted to take a risk in real life, I want them to remember the consequences they witnessed on screen,” Wiggetts says.

For the first time, this ICAEW audit training film will be made available free to use to all 2,000 ICAEW-regulated audit firms. “We have made a decision that we will release the film without charge as part of our desire to see audit equality improve and to underline our pledge to be an improvement regulator,” Wiggetts explains.

To get the most out of the film, ICAEW has produced a comprehensive package of accompanying training and learning materials, including recommended pause points and suggested question areas to facilitate discussion and form the basis of training workshops.

“Frankly, you don’t get the full value just by watching the film alone. It’s that interactivity and discussion which is so important for unpacking the ethical layers beyond the obvious. If you have been actively involved in thinking about the issues raised and coming up with answers, the lessons stick longer,” Wiggetts says. “While the bigger firms have dedicated training teams, smaller firms don’t necessarily have that support, so we wanted to make sure they have everything they need to use it for teaching.”