Mr. Kroeker was the SEC’s chief accountant from 2009 to 2012, following two years of service as deputy chief accountant. Prior to joining the FASB, Mr. Kroeker also served in a number of roles at Deloitte & Touche LLP, most recently as deputy managing partner in the firm’s professional practice group. Between 1999 and 2001, Mr. Kroeker was a practice fellow at the FASB, leading the project that resulted in a new standard for accounting for stock compensation.