Helen M. (Nellie) Debbeler became the deputy technical director of the Financial Accounting Standards Board (FASB) in May 2021. As deputy technical director, Nellie is part of the senior staff team responsible for executing the FASB's standard-setting activities and managing the research and technical staff.

Nellie joined the FASB from KPMG LLP, where she worked in the Accounting Advisory Services—Deal Advisory practice for over 10 years. Nellie worked in both the New York City and Tysons Corner, Virginia offices of KPMG and specialized in supporting public and private advisory and audit clients with complex accounting issues, including those related to mergers and acquisitions, adoption of new accounting standards, and other complex transactions.

Nellie started her career as a FASB postgraduate technical assistant. She earned undergraduate degrees in business administration and in physics and a Master of Accounting degree from The Ohio State University in Columbus, Ohio.