After eight days, filming at both Chartered Accountant’s Hall and QPR’s football ground, Crossing the Line is in its next phase of production.
Premiering on 20 May 2025, Crossing the Line is the newest film in ICAEW's award-winning training film series. Set against the high-stakes backdrop of a premier football club, Scarbridge FC, and a 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 EQR reviews, integrity, disclosure of contingent liabilities, auditor independence, revenue recognition and insufficient resources.
Written by Duncan Wiggetts, Chief Officer, Professional Standards Department, and produced in collaboration with Area 17, Crossing the Line features performances from William Ellis (EastEnders, Great Expectations), Priya Davdra (EastEnders, Queenie) and Tim Plester (Game of Thrones, After Life).
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.
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