Jim Kroeker is an expert in accounting, auditing, and financial reporting. Mr. Kroeker has over thirty years of public and private sector experience, working in prominent roles at the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC), and Deloitte. He has provided policy guidance to national and international standard-setters, regulators, and legislative stakeholders to address globally significant accounting, audit practice, and disclosure issues.
For more than a decade, Mr. Kroeker served as vice chair and a voting member of the FASB, supporting the chair in both internal operations and external engagement, including with members of Congress and international counterparts. Among other responsibilities, Mr. Kroeker led the FASB’s development and implementation of Generally Accepted Accounting Principles (GAAP), with a focus on standards related to revenue recognition, leasing, credit losses, digital assets, and insurance.
Previously, as the SEC’s chief accountant, Mr. Kroeker advised the Commission on complex accounting and auditing practice issues, as well as related policymaking. He assisted the SEC in its oversight of the Public Company Accounting Oversight Board (PCAOB), FASB, and other private sector standard-setting bodies. Mr. Kroeker also played a key role in SEC efforts to enhance financial disclosure and was the designated federal officer responsible for staff oversight of the Commission’s Advisory Committee on Improvements to Financial Reporting.
During his decades-long career, Mr. Kroeker held several leadership positions at Deloitte, including deputy managing partner in the Professional Practice and partner in the National Office Accounting Services group, consulting on accounting standards.
Mr. Kroeker has received multiple professional awards. Accounting Today repeatedly named Mr. Kroeker to its Top 100 Most Influential Person in Accounting list and Treasury and Risk twice named him among the Most Influential People in Finance. Worth also honored him as one of the 100 Most Powerful People in Finance.