Former Securities and Exchange Commission chief accountant James Kroeker has been appointed as a member and vice chairman of the Financial Accounting Standards Board (FASB), effective Sept. 1.

Kroeker will succeed former Chairman Leslie Seidman, who is retiring.

Most recently, Kroeker was a deputy managing partner in the professional practice group at Deloitte. Kroeker served as the SEC's chief accountant from 2009 to 2012, following two years of service as deputy chief accountant. Prior to the SEC, he was a partner in the national office accounting services group at Deloitte.

Kroeker was a practice fellow at FASB from 1999 to 2001.