James H. Low

Partner-in-Charge, New England Internal Audit Services


About James

Jim Low is a FAAS partner in Marcum’s Providence, RI office who joined in 2023. Mr. Low’s experience includes both global, US based financial services organizations and FBO’s, investment banking, regional banks, broker dealers and larger diversified institutions. In addition, his experience includes technology, manufacturing, life sciences, biotech and healthcare companies.

Mr. Low has extensive banking and capital markets industry issue experience and is current on many of the various strategic business issues facing the industry along with the ability to provide practical insights to executives on topics effecting the first, second and third lines of defense. He has interacted extensively with the Audit and Risk Committee board of director members and senior management addressing with them various business cycles, issues and events including:

  • SOX 404(a) (b) implementation programs, both IPO’s and revamping existing programs, including Section 302 and Section 906 certification programs SOX and Internal audit outsourced as a managed service
  • Lead over 24 External Quality Assurance Reviews (EQAR)
  • SEC, US GAAP and IFRS reporting
  • Regulatory compliance and risk management activities

Mr. Low is a natural leader and dedicated mentor able to manage high-performing global teams and develop future leaders. Prior to joining Marcum, he had 30+ years of experience at a Big 4 Accounting Firm.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • New York State Society of Certified Public Accountants (NYSSCPA)
  • Massachusetts Society of CPAs (MassCPAs), Member
Practice Focus

Sarbanes-Oxley (SOX) Compliance as a Managed Service
Internal Controls Including Internal Audit Outsourcing
Enterprise Risk Management (ERM) Assessments
External Quality Assurance Reviews (EQARs)
Financial Reporting and US GAAP
SEC Filings
Risk Management Across the Lines of Defense


Bachelor of Science, Management
Tulane University