James L. Kroeker
Former Vice Chairman; FASB
Former Chief Accountant; SEC
James is a respected accounting leader and member of WilliamsMarston’s Strategic Advisory Board, where he brings deep expertise in financial reporting, regulatory policy, and standard-setting to help guide the firm’s growth and long-term impact as it expands its work with high-growth and transformational companies.
From 2013 to 2024, James served as a member and Vice Chairman of the Financial Accounting Standards Board (FASB). In that role, he supported the FASB Chairman in both internal operations and external engagement, while also serving as a voting member of the Board. Prior to the FASB, he was Deputy Managing Partner for Professional Practice at Deloitte and earlier served as the Chief Accountant of the U.S. Securities and Exchange Commission (SEC) from 2009 to 2012, where he was the senior accounting advisor to the Commission and led the resolution of globally significant accounting and auditing issues.
During his time at the SEC, James played a leading role in efforts to enhance financial disclosure, reform off-balance sheet accounting, and respond to the global financial crisis. He also served as staff director for the Congressionally mandated study of fair value accounting standards and as the Designated Federal Officer overseeing the SEC’s Advisory Committee on Improvements to Financial Reporting. Before joining the SEC, he was a partner in Deloitte’s Professional Practice Network.