Key themes and learning points

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

• the reliance on expert advice;
• the need for confidentiality;
• social media risks and responsible communications;
• the impact of conflicts within a family-owned company;
• the difficult transition to become a listed entity;
• how founding shareholders struggle with loss of control; 
• difficulties faced by new independent directors in asserting good governance; and
• the role of professional scepticism.

How to watch

Without Question is available to watch under a licence arrangement. Please contact your audit compliance principal or internal training department in the first instance. If your employer does not have a licence, contact us to request a quote.

The cost for a licence is calculated on the total number of principals (or employees) in your firm.

To request a quote or renew your firm’s existing licence agreement, please complete our form

Without Question training resources

The hypothetical scenarios enable viewers to discuss difficult issues they might not feel comfortable to address in relation to their own work. To accompany the film, ICAEW has created training resources to facilitate your learning session, including:

• a Facilitator’s Guide with questions to prompt discussion after each part of the film; and
• a Who's Who Character Guide as a useful visual reference to the characters in the film.

Without Question runs for 42 minutes and is split into five parts to provide breaks for audiences to consider how the characters have handled difficult issues and discuss what they would do next. We recommend watching the film in groups to facilitate discussion of the issues raised.

Further information about Without Question

Without Question is the second audit-themed educational training film created by ICAEW and written by Duncan Wiggetts, ICAEW’s Chief Officer, Professional Standards. It follows the success of its predecessor, False Assurance, which was developed by the same team, produced by award-winning production company Area 17. 

Without Question was shot on location at Chartered Accountants’ Hall, London, and features a strong cast of many well-known British film and television actors including Tim Dutton (Bourne Identity), Bill Paterson (Law & Order, Criminal Justice, Fleabag), Tim Bentinck (The Archers, The Game, The Politician’s Husband), to name a few.

What are people saying about Without Question

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