James L. Kroeker

James L. Kroeker - 2020-2022

Mr. Kroeker served as the Chief Accountant of the Securities and Exchange Commission from January 2009 until his departure in 2012. In this capacity, Jim served as the senior accounting professional for the Commission and the principal advisor to the Commission on all accounting and auditing matters.  In his capacity at the SEC, he was responsible for resolution of a wide range of globally significant accounting and auditing issues.

Since joining the Commission in February 2007, Jim played a key role in efforts to improve the transparency and reduce the complexity of financial disclosure. He served as staff director of the SEC's Congressionally mandated study of fair value accounting standards, and he has led the efforts of the Office of the Chief Accountant to address the economic crisis, including steps to improve off-balance sheet accounting guidelines. Jim also served as the Designated Federal Officer responsible for the staff oversight of the SEC's Advisory Committee on Improvements to Financial Reporting.

Mr. Kroeker was appointed a member and vice chairman of the Financial Accounting Standards Board (FASB) on September 1, 2013. In the latter role, he assists the FASB chairman in representing the Board to external stakeholders and in conducting its internal operations, in addition to serving as a voting member of the Board.

Mr. Kroeker joined the FASB from Deloitte, where he served as the Deputy Managing Partner for Professional Practice.  Prior to joining the SEC, Jim was a partner at Deloitte in the firm's Professional Practice Network. Mr. Kroeker was Deloitte & Touche's representative on the AICPA Accounting Standards Executive Committee (AcSEC) and served as a Practice Fellow at the Financial Accounting Standards Board.

Mr. Kroeker received a Bachelor of Science degree with an emphasis in accounting from the University of Nebraska in May 1992.

Due to the Covid-19 pandemic, no Annual ASECA Dinner were held in 2020 and 2021, and it was unanimously voted that Mr. Kroeker serve as ASECA's 2020-2022 recipient.