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Crossing the Line

ICAEW’s training films focus on professional scepticism, ethics, and everyday business challenges, and are used by firms and organisations around the world to support their training programmes.
Contents
Crossing the Line is more than just a training resource—it’s a thought-provoking story that delves into the challenges of maintaining integrity, independence and professionalism under pressure.

Watch Crossing the Line

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Crossing the Line
A training resource film for auditors, exploring ethical dilemmas and key audit themes while the protagonist wrestles with saving his hometown football club from relegation and driving growth at his software company in a competitive tech market.

Supporting Resources

The film is accompanied by supporting training material, which is designed to highlight key points for discussion and support your organisation with learning events and workshops. This includes a comprehensive Facilitator’s Guide, a Who’s Who Character Guide and a helpsheet on football-related terms and concepts used in the film.

Feedback

Your feedback is vital – it helps us to evidence the demand for future training films and to shape the direction of our resources which aim to support our firms to achieve and maintain the highest standards. 

Terms of use

By accessing the link to watch Crossing the Line (the Film) and deciding to use the Film for educating professionals or students within your firm or educational establishment, you agree to the following conditions of use:

  • The Film and the learning materials will not be shared with anyone outside of your organisation (including anyone in another firm within the same international network).
  • The Film and the learning materials will only be used for the purpose of educating and training partners, directors and employees within your firm, or students within your establishment.
  • Neither the Film nor the learning materials will not be published on any online environment, social media platform or website.
  • No attempt will be made to copy the Film.
  • Those attending training sessions based around the Film will be encouraged to provide feedback by completing the short survey (accessed by scanning the QR code or via the link icaew.com/ctlfeedback)