James Smith is a Chartered Accountant and a Partner in Deloitte's Middle East Assurance team, where they lead the Controls Assurance team. They specialise in internal financial control services, including SOX and ICFR, and have been instrumental in implementing the COSO internal control framework across various businesses in the region since 2017. James acted as the Internal Control Leader for the Middle East firm from 2018 to 2020 and is currently responsible for delivering ESG Assurance services. They previously worked with Deloitte UK's Power & Utilities team, providing audit and advisory services while also gaining experience in transaction and advisory services through secondments. James earned a degree in Economics and Politics with European Study from the University of Exeter.
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