James Smith

Principal | Audit & Assurance

James Smith

Emaar Square, Building 2

Downtown Dubai


United Arab Emirates


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James is a Chartered Accountant and a Principal in Deloitte’s Middle East Audit and Assurance team. 

James previously worked for over ten years in Deloitte’s UK practice, focusing on the Energy & Resources sector, working with clients reporting under IFRS and US GAAP. He has deep internal control experience, including leading a number of COSO implementation projects in the UAE, as well as leading internal controls over financial reporting (ICFR) under PCAOB standards.

He currently provides support to the Middle East firm through the Internal Control Leader Network, performing reviews and training for teams on risk assessment and internal controls.

James is also experienced in the delivery of transaction and advisory experience from secondments to Deloitte’s Transaction Services and Finance Transformation teams in the UK.

Assurance and transaction experience

James has also had significant roles on a number of finance advisory and transaction projects. His experience includes:

  • Project lead for a COSO controls implementation project in the UAE Oil & Gas and Media sectors;
  • Project Manager for a Target Operating Model review for a top 20 UK law firm;
  • Leading a policies and procedures engagement for a UK travel operator;
  • Due diligence for the acquisition of a water testing business by a UK PE owned company;
  • Due diligence services on the acquisition of a water services company by a UK plc; and
  • Project manager on the UK IPO of a US based sports marketing business.
James Smith