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ICAEW training films

ICAEW training films provoke discussions and challenge mindsets about how to deal with difficult decisions and topical issues in business situations. With a focus on professional scepticism, ethics and everyday business challenges, False Assurance and Without Question are being used by firms and companies around the world to support their in-house training and business development programmes.


  • Film workshops can be tailored to draw out issues and dilemmas accountants face in their day-to-day work.
  • ICAEW films break the traditional training mould; they provide an opportunity to discuss key issues and appropriate actions.
  • Universal themes and settings enable False Assurance and Without Question to be used around the world.
  • Tailored for your training requirements, different versions of the films are available.
  • Subtitled in over 20 languages to support training around the world.
  • Licensed to the leading UK accountancy firms, banks and UK / US / Australian universities.

False Assurance®

‘We thought everything was in place for a successful future but how wrong we all were.’

This 35-minute film follows the story of two turbulent years in the life of a fictitious company called D-Merton and how it was brought to its knees by the actions of its executive directors, the lack of vigilance and courage by its board of directors and failure by the company’s auditors to identify and investigate red flag issues. False Assurance will prompt discussions on many issues including how to deal with difficult relationships, how to navigate ethical dilemmas, risk management, the evaluation of cyber security risks and the need for quality checking.

Without Question®

'Sometimes you get too close. Assume too much. Don’t ask that extra question… and regret it.’

Without Question focuses on the importance of professional scepticism and extends the scrutiny of behaviours to tax advisors as well as auditors. It probes issues such as reliance on experts, accounting estimates and confidentiality. This film also examines conflicts within a family owned company, its difficult transition to become a listed entity and the struggle of founding shareholders with the loss of control and of new independent directors in asserting control and good governance.