Kroeker will oversee accounting interpretations, international accounting matters and professional practice issues. He replaces Conrad W. Hewitt, who retired in January.
Kroeker has been serving as acting chief accountant since Hewitt's departure and has guided the day-to-day operations of the chief accountant's office during the recent financial crisis. Prior to this role, he served as staff director of the SEC's study on fair value accounting standards.
"I'm pleased that Jim has agreed to serve in this critical role as we continue our efforts to improve our financial reporting system," Schapiro said. "Investors will benefit from Jim's sound judgment and dedication to making financial information more transparent and understandable. He will play an instrumental role as we consider various ways to improve financial reporting to investors."
Kroeker joined the SEC as deputy chief accountant in February 2007 from