James Smith is a Chartered Accountant and a Partner in Deloitte's Middle East Assurance team, where they lead the Controls Assurance team, focusing on enhancing the reliability of financial reporting. Since 2017, James has developed and implemented the COSO internal control framework for various businesses across the region. They also deliver ESG Assurance services and have previously acted as the Internal Control Leader for Deloitte's Middle East firm from 2018 to 2020. Prior to their current role, James worked in Deloitte's Power & Utilities team in the UK, providing audit and advisory services. James holds a degree in Economics and Politics with European Study from the University of Exeter.
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