ICAEW training films can support a wide range of members and stakeholders in the accountancy profession including sole practitioners, 'Big Four' firms, universities, schools, non-executive directors’ (NED) groups, accountancy bodies and banks, both in the UK and internationally. The films can be watched as standalone pieces of content. However, for firms who wish to use the films to train their staff, we also provide supporting training materials which facilitators can use to design learning programmes and facilitate discussions on the topics raised.
The training framework which accompanies each film is designed to enhance the learning experience and ensure that the films are used effectively to maximise educational benefits.
Who should watch Crossing the Line?
Crossing the Line is designed as a training resource 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.
And though focused on audit themes, all members of staff can benefit from the lessons learned in Crossing the Line. Training centred around the film will aid client-facing staff to think about their professional obligations and how to recognise risks and voice concerns. It will challenge principals and partners, responsible individuals and other affected members of staff on what merits further action.
The film draws out critical themes for discussion that go beyond textbook scenarios for the audit themes it highlights. It touches on when situations have reached a point when they should be challenged and corrected and how auditors need to be wary and manage risks. It also examines the importance of root cause analysis, dynamic risk assessments and appropriate client relationships.
It can be used with a variety of audiences:
- Auditors and those that work alongside them
- Internal compliance teams
- Specialist or general practitioner client-facing staff
To get the most benefit from Crossing the Line, we recommend you run each session for a group of people and allow them to discuss the issues that arise during the film.