Senior Staff

Teresa S. Polley, President and Chief Executive Officer

Teresa S. Polley was appointed president of the Financial Accounting Foundation (FAF) in May 2008, and was subsequently promoted to the role of President and chief executive officer in 2010. She brings over 20 years of experience with FAF and the Financial Accounting Standards Board (FASB) to the position.

Prior to her appointment, Ms. Polley served as executive director of Advisory Groups for the FASB. In this role, she was primary liaison between the Board and its constituent organizations that provide input into its decision-making processes.

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Ronald P. Guerrette, Vice President

Ronald P. Guerrette was appointed vice president of the Financial Accounting Foundation (FAF) in 2006. Among other responsibilities, Mr. Guerrette oversees all Financial Accounting Standards Board (FASB) and Government Accounting Standards Board (GASB) publishing and website development, and the FAF's information technology department.

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Jeffrey W. Rubin, Vice President & General Counsel

Jeffrey W. Rubin was named vice president and general counsel by the Financial Accounting Foundation (FAF) in March 2013. In this role, Mr. Rubin provides strategic legal advice and guidance to the FAF, which oversees the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB).

Mr. Rubin brings extensive experience in corporate securities law and mergers and acquisitions to his current position. Prior to joining the FAF, Mr. Rubin was a partner at Hogan Lovells US LLP, where he focused on domestic and international securities transactions, corporate finance transactions, private equity, and venture capital, as well as corporate governance.

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Grace L. Hinchman, Vice President, Government Affairs & External Relations

Grace Hinchman joined the Financial Accounting Foundation (FAF) in November, 2009 as vice president, government affairs & external relations. In this role, she is responsible for the overall coordination of the government affairs strategy and stakeholder outreach to support the mission of FAF, the Financial Accounting Standards Board (FASB), and the Government Accounting Standards Board (GASB). Based in Washington, D.C., Ms. Hinchman brings to the FAF more than 25 years of legislative and regulatory advocacy experience. She served on Congressional and Senate staffs, including those of the late Senator Daniel Patrick Moynihan of New York and Congressman David Emery of Maine, and spent nine years leading the management of advocacy activities for Financial Executives International (FEI).

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Robert H. Kalina, Vice President, Human Resources

Bob Kalina has served the Financial Accounting Foundation (FAF) as vice president of human resources since January, 2009. Prior to that, he was the director of human resources, a position he held since August 2007. Bob was hired by the Foundation in February 2007 as project manager for the XBRL Taxonomy project.

Prior to joining the Foundation, Bob was vice president, human resources and business operations for, Inc. from 2000–2007. Previously, Bob was Vice President, Logistics for Staples Communications, Inc. from 1997–2000. From 1983 to 1997, he worked at TIE Communications, Inc., where he served as Corporate Vice President of Engineering and Operations from 1990–1997.

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Kimberley R. Petrone, Director, Post-Implementation Review

Kim Petrone is Director of the Financial Accounting Foundation’s (FAF) post-implementation review (PIR) function. Kim joined the FAF PIR team in December 2010 as a senior project manager. In that role, Kim led the FAF reviews of FASB Statement 131 on segment reporting and FASB Interpretation 48 on accounting for income tax uncertainties. Kim became the PIR director in January 2013.

Prior to joining the FAF staff, Kim was a member of the FASB staff from 1989–2010. Her last role on the FASB staff was a senior project manager leading the FASB/IASB joint project on financial statement presentation. Before joining the FASB staff, she was a corporate accounting and financial reporting manager with Savin Corporation, and an accounting and tax reporting supervisor with AMAX Inc.

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Mark Schroeder, Senior Advisor

Mark Schroeder was named Senior Advisor of the Financial Accounting Foundation (FAF) in December 2012. In this role, he supports the FAF, its President and CEO, and other senior management in key FAF initiatives, including strategic planning and operations.

Mr. Schroeder was appointed post-implementation review leader by the Financial Accounting Foundation in 2010. In this role, Mr. Schroeder was responsible for the development, implementation, and management of the post-implementation review of standards and other authoritative pronouncements issued by the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB).

Prior to joining the FAF, Mr. Schroeder was a senior partner at Deloitte & Touche LLP.

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Peter C. Spencer, Director of Finance & Accounting

Peter C. Spencer joined the Financial Accounting Foundation in 2009 as Director of Finance & Accounting. In this role, he manages all accounting, budgeting and finance activities for the FAF and its standard-setting Boards, the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB).

Prior to joining the FAF, Mr. Spencer was the comptroller for Lighthouse International in New York, where he was responsible for the day to day operations of the finance office. From 2004 to 2006, he was chief financial officer of Kabrik Trading LLC in New York.

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Robert W. Stewart, Senior Vice President, Public Affairs

As Senior Vice President, Public Affairs, Robert Stewart leads the team that is responsible for all external relations, government affairs, and communications activities for the Financial Accounting Foundation, the Financial Accounting Standards Board and the Governmental Accounting Standards Board.

Before joining the FAF in 2011, Mr. Stewart was vice president of public affairs at the Private Equity Council, a Washington, DC-based trade group representing the nation’s largest private equity firms. Earlier, he served in senior communications posts at several Fortune 500 entertainment, telecommunications, and technology companies, including Caesars Entertainment, MCI and Pacific Telesis Group.

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