Crossing the Line is the fourth film in ICAEW's award-winning training film series. Set against the high-stakes backdrop of football club, Scarbridge FC, and fast-growing software company, Xoltic, the film explores critical themes in audit and corporate governance through the intertwining experiences of two audit teams.
As the auditors navigate the complexities of signing off their accounts, the film touches on themes such as EQRs, integrity, disclosure of contingent liabilities, auditor independence, revenue recognition and insufficient resources.
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. But 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.
The film underscores the fragility of success and the critical importance of transparency and accountability in the business environment of the accounting profession and highlights the key role played by audit committees, external advisors and assurance providers in maintaining trust and upholding professional standards.
After going through the training materials and watching the film play out its realistic scenarios and relatable dynamics, viewers should be asking themselves: How would I act if I was faced with those dilemmas? Where does good practice apply and help the team manage the situation? And ultimately, when do actions ‘cross the line’?