“We’ve used ICAEW’s films successfully in the past” says Paul. “They provide engaging scenarios that allow us to bring our established audit methodologies to life and explore how our teams respond in practice.”
ICAEW’s training films are designed to provoke discussion and challenge professional mindsets in the accountancy sector. Written by Duncan Wiggetts, ICAEW’s chief officer for Professional Standards, the films are used by firms around the world to support in-house training and business development programmes.
Crossing the Line, the fourth film in the award-winning series, focuses on two audit teams working on the accounts of fast-growing listed software company Xoltic and struggling football club Scarbridge FC, which Xoltic’s CEO has recently acquired.
Bringing audit principles to life
RSM UK is using Crossing the Line to support the firm’s 2025 training workshops, which will focus on how thinking differently in audit can benefit individuals, teams, the firm and, ultimately, the audit profession. The film will be used to illustrate key professional principles and stimulate discussion on audit quality and behaviours. The themes of the film - professional scepticism, teamwork, and the impact of individual decision-making - align closely with RSM UK’s focus on audit quality and continuous improvement, and Paul values both the depth of technical content and the fact that the film provides a ready-made case study.
RSM UK’s audit team works with a broad range of audit clients across many industries and channels, so the film’s focus on two quite different audit clients is particularly useful. “A challenge we often face with any case study is that part of the audience will say: ‘I don't work on that type of audit’,” explains Paul. “This film, however, gives us the best of both worlds, which is incredibly powerful when we're designing the workshop.”
The workshop forms part of a broader training programme designed for all members of RSM UK’s audit team, from assistants through to partners. Participants will view the first part of the film before the main workshop, allowing time to reflect on its themes and prepare for discussion. The workshop itself will focus on the complexities, using interactive sessions to analyse behaviours and decisions shown in the film, linking them to real-world audit scenarios and RSM’s own audit approach. “What's so often a barrier with training is how to get people up to speed before we get into the details of it,” explains Paul, “but that is already there with this film.”
Understanding people in a digital world
Part of the workshop will focus on the Scarbridge football club audit storyline, introducing actors to play out the roles of the different characters in the fictional audit team. “This format allows us to explore professional judgement and the factors that influence it, from individual motivations to team dynamics,” explains Paul. “In a world increasingly shaped by technology, understanding people and their drivers remains fundamental to delivering high-quality audits.”
“It's really the human elements that make the film so powerful,” he explains. “You could read the technical issues in a textbook but, with the film, you're actually seeing it happen, and you're seeing it in the context of the pressures that people face, which is what makes it so real.”
It's really the human elements that make the film so powerful,” he explains. “You could read the technical issues in a textbook but, with the film, you're actually seeing it happen, and you're seeing it in the context of the pressures that people face, which is what makes it so real.
From reflection to application
As well as examining the behaviour of individuals, workshop participants will look at how the audit team performs collectively. “We’ll ask participants to think about what could have been done better,” says Paul, “Then the natural next step is to consider how you can think differently about your own audits and what have you learned from this.” This is the long-term takeaway. “I hope people will watch the ending of the film, and when they might be in a situation where it would be easy for them to say yes, they’ll think back and say: ‘No, let's challenge’.”
By using Crossing the Line as a shared reference point, the workshop helps promote consistency across teams and reinforces RSM UK’s focus on audit quality, integrity and professional scepticism.
“The film offers a shared language for discussing key principles,” says Paul. “It supports our people in thinking differently and applying professional judgement to deliver quality in every audit.”
The film offers a shared language for discussing key principles,” says Paul. “It supports our people in thinking differently and applying professional judgement to deliver quality in every audit.
Paul believes the film also helps to enhance the perception of audit as a profession. “By illustrating the collaborative and engaging nature of our work, it demonstrates that audit is not only about quality and accountability, but about working together to deliver meaningful outcomes. The things that make audit a rewarding and impactful career.”
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