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Without Question®

Without Question is ICAEW’s second training film. It provides an impactful and interesting way to highlight the challenges of directors and professional advisors seeking assurance on difficult issues. It also explores the underestimated importance of effective communication.



  • Enhance leadership and soft skills for principals and managers.
  • Training materials available to support the running of workshops and away days.
  • Develop skills to identify risk, technical competence, and professional scepticism.

About the film 

Without Question draws out many themes for discussion such as reliance on experts, accounting estimates and confidentiality. It also examines:

  • conflicts within a family-owned company;
  • the difficult transition to become a listed entity;
  • the struggle of founding shareholders with the loss of control; and
  • the struggle of new independent directors in asserting control and good governance.

With its focus on professional scepticism and everyday business challenges, Without Question is designed for use by firms and companies of all sizes, and all around the world, including:

Case study

Workshop guides and resources

The hypothetical scenarios enable viewers to discuss difficult issues they might not feel comfortable to address in relation to their own work. To get the most from Without Question, we recommend that it’s watched in groups to discuss the issues that arise during the film. Without Question consists of five parts (approximate running time: 41 minutes).

  • Questions to prompt discussion after each part of the film
  • Who's who – a useful reference guide to the characters in the film