When Andrew Sargent picked up the phone and was offered the chance to become the CFO at Merriston, he couldn't believe his good fortune. He'd worked with the CEO, Brian Anderson, some years before but thought that the chance of a high profile position had passed him by. However, something he discovers just four weeks into starting his new role makes him wonder whether Brian was the same honest person he'd known before...
In at the Deep End is a spin-off film from Counting the Cost in the sense that it uses the same storyline and some of the material, with additions from further filming of the key characters at the executive management level. The focus of In at the Deep End is management ethics and it examines the choices which might have to be made by executive management and the consequences of those choices. It does so by looking at the role of the new CFO in the film and watching him as he goes from the initial exhilaration of the phone call offering him the chance of a lifetime position through to the agonies of having to make a very difficult decision when he discovers an issue in relation to the costs on a major project.