Stephen R. Kroll Stephen Kroll has worked in both the public and private sectors for four decades. He is now a Senior Advisor in the Office of Research and Analysis of the Public Company Accounting Oversight Board. Mr. Kroll served as Democratic Special Counsel to the Committee on Banking, Housing, and Urban Affairs of the United States Senate from September 2001-January 2007 and again from October 2011 to June 2013. He was a member of the team that drafted the Sarbanes-Oxley Act of 2002 and was the staff member with primary responsibility for the counter-money laundering and financial terrorism provisions of the USA PATRIOT Act. He continued to work on issues relating to both pieces of legislation, as well as, most recently, on Iranian sanctions issues. In 2009-10, he was Chief Counsel and a Deputy Executive Director of the Congressional Oversight Panel on the Troubled Asset Relief Program. From 1990-2001, Mr. Kroll was the founding Chief Counsel of the Financial Crimes Enforcement Network of the Department of the Treasury. He served as an Assistant to the Commissioner of Internal Revenue from 1984-86. Mr. Kroll has taught both law and international relations and related aspects of government operations. He was Associate Professor Law at the Benjamin N. Cardozo School of Law of Yeshiva University from 1979-83, and he was a member of the faculty of the School of International Service of American University from 2007-09. Mr. Kroll practiced tax, employee benefits, and corporate law in New York City from 1972-79 and in Washington D.C. from 1986-90.