Credits & Debits ImageAICPA Exposure Drafts Collection

The American Institute of Certified Public Accountants, as a standards promulgating body, has published drafts of proposed standards and circulated them for comment. These drafts represent a critical phase in the standards setting procedure and are studied by practitioners and historians alike. As they were not originally meant to be part of the permanent record, copies of these drafts are often difficult to locate. Non-current drafts are now available digitally here with the kind permission of the AICPA. Each bibliographic record is accompanied by a PDF page image file with a searchable text behind each page image.


To search the Exposure Drafts Collection, click
the down arrow and select title, author, or
subject heading. For in-depth searching, use the
Advanced Keyword” search on the DAC home page
and use “Exposure Draft,” in a title field.
Accounting Historians Journal
(Full-text, searchable)
ahj logo
Accounting Historians Notebook
(Full-text, searchable)
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AICPA Codes of Professional Conduct
(Full-text, searchable)
AICPA Exposure Drafts
(Full-text, searchable)
AICPA Exposure Draft
McMickle Collection – Bibliographic citations only
Accounting Pamphlets - Full-Text-Limited Collection
(Full text, searchable, approximately 600 pamphlets)
Luca Pacioli
Pamphlets – Bibliographic Citations Only (approximately 33,000 citations)
See also Main UM catalog for citations to many other pamphlets
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Photographs and Illustrations
(For additional portraits, search under subject “Portraits”)
AACPA Annual Banquet 1910 - Aster Hotel

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