Sandie Kim is a Senior Consultation Partner in Deloitte's Professional Practice Group (Accounting and Reporting Services) in San Francisco. She provides consultations to clients and practitioners on complex financial accounting and reporting issues, primarily in areas related to revenue recognition, stock-based compensation, other employee benefits, business combinations, and long-lived assets. She is the lead partner of the revenue recognition subject matter team within Deloitte's National Office and serves as Deloitte's Deputy Industry Professional Practice Director for the technology practice.

Previously, Ms. Kim was a Professional Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. Her responsibilities at the Commission included following the activities of various accounting standard-setting bodies both within the United States and internationally, consulting with registrants on accounting and reporting matters, and participating in the development of the Commission's and other standard-setting bodies' rule proposals.

Ms. Kim has a Master of Accounting degree and a Bachelors of Science in Accounting degree, both from the University of Southern California. She is a Certified Public Accountant in California, a member of the American Institute of Certified Public Accountants, and a member of the California Society of Certified Public Accountants.