Key themes and learning points

Some of the real-life issues brought out during the firm’s fictional journey showcase:

• ethical dilemmas and professional pressures faced by those in leadership and assurance roles;
• core audit themes of integrity, the disclosure of contingent liabilities, auditor independence, revenue recognition and engagement quality reviews;
• the critical importance of transparency and accountability;
• how the key roles of audit committees, external advisors and assurance providers work together in maintaining trust and upholding professional standards;
• why auditors should apply professional scepticism and ethical decision-making with their clients and accounts;
• common technical topics to raise awareness of how issues may occur;
• increased awareness and understanding of how perpetrators may commit fraud; and
• what anti-money laundering (AML) red flags can occur.

If you are interested in using Crossing the Line for your staff training, the film is available for free to UK staff at ICAEW-registered audit firms.

It is also available to global firms and other organisations under a licensing arrangement.

• If you are UK-based and at an ICAEW-registered audit firm, the link to view the film will be emailed to the audit compliance principal (ACP) from 2 June. Please contact them to arrange a viewing of the film.
• If you have a question about licensing, contact us for further information by completing our form

Crossing the Line training resources

To accompany the film, ICAEW has created a range of training resources, including:

• a Facilitator’s Guide with questions to prompt discussion after each part of the film; and
• a Who's Who Character Guide to the drama’s main characters.

We recommend watching the film in groups to facilitate discussion of the issues raised. Crossing the Line runs for 55 minutes and is split into four parts to facilitate breaks where audiences can consider how the characters have handled difficult issues and discuss what they would do next.

Further information about Crossing the Line

Crossing the Line is the fourth educational training film produced by ICAEW and written by Duncan Wiggetts, ICAEW’s Chief Officer for Professional Standards.

Crossing the Line was filmed at Chartered Accountants’ Hall in London and produced in collaboration with Area 17. It features performances from William Ellis (EastEnders, Great Expectations), Priya Davdra (EastEnders, Queenie) and Tim Plester (Game of Thrones, After Life).

What are people saying about Crossing the Line

Articles:

• AccountancyCareers: new ICAEW film enhances auditor ethics training
• Financial News London: accountants get their kicks from new football numbers drama
• Behind the scenes of ICAEW’s training film: Crossing the Line