Digital Accounting Collections

Exposure Drafts, 1962-1990

These Exposure drafts

 AICPA # Date # Title Owned Scanned no permisssion DC
1366 621101 Accounting for the investment no yes yes
1659 670914 Accounting for income taxes no yes yes
1707 680117 Tax Committee comments no yes yes
1663 680427 Opinions of the APB no yes yes
6335 700902 Letters for underwriters no yes yes
6442 711022 Accounting for investment no yes yes
6447 711220 Translating foreign operations yes yes yes
6445 711227 Disclosure of accounting no yes yes
6441 720000 Interim financial yes yes yes
6446 720000 Reporting the effects yes yes yes
6440 720104 Accounting for income taxes yes yes yes
6443 720615 Early extinguishment no not available no perm
6336 720926 Procedure: reports no yes yes
6439 721229 Accounting for nonmonetary yes yes yes
6444 730109 Disclosure of lease no yes yes
2546 730300 Accounting for companies no yes yes
6438 730300 Audits of pension funds no yes yes
2089 740328 Standards for systems no yes yes
5911 750315 related party transactions no yes yes
5904 751024 Inquiry of a client's lawyer no yes yes
5905 760000 Auditor's study and evaluation no yes yes
760204 Accounting practices in the recorded no yes yes
2905 760206 Accounting for origination no yes yes
2886 760206 Public reporting no yes yes
2881 760301 Special reports no yes yes
2890 760430 Illegal acts by clients no yes yes
2889 760430 Independent auditor's  no yes yes
2287 760500 Guidelines for participation no yes yes
2922 760525 Valuation of certain no yes yes
2883 760730 Reports on comparative no yes yes
2902 760930 Accounting practices no yes yes
2891 761008 Financial accounting no yes yes
2879 761215 Unaudited replacement no yes yes
5906 761231 Required communication no yes yes
2918 770114 Accounting for interfund no yes yes
2895 770131 Client representations no yes yes
2543 770423 University education no yes yes
2903 770630 Accounting for service no yes yes
2383 770700 Audit and accounting guide yes yes yes
2917 770722 Accounting for investments no yes yes
2919 770801 Accounting for costs no yes yes
2915 770815 Application of the deposit no yes yes
2892 770815 Financial accounting no yes yes
2887 770831 Planning and supervision no yes yes
2876 770831 Segment information no yes yes
2448 770928 Advertising: Proposed new no yes yes
2921 771031 Accounting for property no yes yes
2896 771031 Auditor's report yes yes yes
2910 771130 Accounting by cable no yes yes
2901 771220 Accounting practices of  yes yes yes
2908 771227 Accounting for advance yes yes yes
2899 780116 Accounting for municipal bond  yes yes yes
2894 780120 Compilation and review yes yes yes
2888 780127 Presentation and disclosure yes yes yes
2927 780210 Modification of reporting no yes yes
2926 780315 Reporting intercorporate tax  yes yes yes
2904 780330 Accounting for product yes yes yes
2430 780401 Accounting principles yes yes yes
2912 780405 Confirmation of insurance yes yes yes
2913 780501 accounting for title insurance yes yes yes
2900 780515 Analytical review procedures yes yes yes
2434 780600 Computer assisted audit no no yes
5907 780715 System of quality control no yes yes
2906 780726 Accounting for motion yes yes yes
5908 780804 accounting for investments no yes yes
2882 781201 Review of interim no yes yes
2953 781208 Tentative conclusions no yes yes
5909 790316 accounting for title insurance no yes yes
2924 790413 Oil and gas reserve no yes yes
6304 790417 Relationship of generally no yes yes
2909 790522 Accounting and financial no yes yes
2897 790531 Association with financial no yes yes
2938 790723 Accounting for real estate no yes yes
2916 790831 Clarification of reporting no yes yes
2602 791123 Review of a financial forecast yes yes yes
2609 791221 Accounting for performance yes yes yes
2613 791231 Financial statement  yes yes yes
2614 791231 Reporting on internal no yes yes
2615 791231 Supplementary information yes yes yes
2608 800105 Audit and accounting guide yes yes yes
5381 800229 Adequacy of disclosure no yes yes
800310 Proposed content specification yes yes no perm
5380 800324 Auditor's considerations when no yes yes
2626 800618 Operational auditing yes yes yes
2655 800630 Audits of employee yes yes yes
2654 800715 Audits of certain nonprofit yes yes yes
2656 800829 Letters for underwriters yes yes yes
2652 800910 Auditor's standard report yes yes yes
2680 800930 Financial statements yes yes yes
2721 801015 Accounting for mortgage yes yes yes
2681 801031 Audit sampling yes yes yes
2684 801031 Audits of airlines yes yes yes
2682 801120 interim financial information yes yes yes
2685 801204 Audits of banks no yes yes
2710 810123 Communications between yes yes yes
2733 810318 Definitions and standards yes yes yes
2734 810427 Working papers yes yes yes
2735 810601 Personal financial statements yes yes yes
2751 810730 Supplementary mineral yes yes yes
2748 810901 Reporting on condensed yes yes yes
2749 811015 Special-purpose reports yes yes yes
2827 811116 Audits of banks yes yes yes
2798 811130 Reporting on compiled yes yes yes
2824 820115 Accounting and reporting yes yes yes
3201 820208 Documentation of compliance yes yes yes
2825 820210 Accountant's report yes yes yes
2843 820215 Report on a financial yes yes yes
2826 820301 Audit sampling yes yes yes
2840 820315 Auditing property  yes yes yes
2828 820323 Omnibus statement yes yes yes
2844 820330 MAS engagements yes yes yes
2907 820414 Accounting for dollar yes yes yes
2893 820615 Computer-prepared interim yes yes yes
2955 820811 Meaning of certain yes yes yes
2937 820910 Accounting by agricultural yes yes yes
2994 821001 Timing of substantive yes yes yes
2991 821022 related party transactions yes yes yes
2976 821101 Consideration of omitted yes yes yes
2988 821101 Personal financial statements yes yes yes
2987 821206 Materiality and audit risk yes yes yes
2974 821227 Audits of brokers and dealers yes yes yes
3022 830422 Reporting by banks  yes yes yes
3020 830510 Audits of casinos yes yes yes
3059 830722 Accounting for asserted yes yes yes
3040 830906 Definition of the word client yes yes yes
3060 830913 Effects of computer yes yes yes
3061 830920 Proposed guide for yes yes yes
3074 831004 Audits of finance companies no not an ED no perm
3072 831014 Financial reporting yes yes yes
3075 831021 Audits of credit unions yes yes yes
3073 831104 Amendments to SAS no. 38 yes yes yes
3071 831205 Knowing misrepresentations yes yes yes
831212 Proposed model public yes no no perm
3119 840425 Audits of entities with oil yes yes yes
3120 840430 Auditing life reinsurance yes yes yes
3138 840627 Prospective financial yes yes yes
3139 840629 Reporting on pro forma yes yes yes
3141 840731 Proposed guide on yes yes yes
3145 840904 Audits of service-center- yes yes yes
3174 841019 Audits of state and local yes yes yes
3163 841227 Obtaining evidential matter yes yes yes
3164 841228 Audits of federal financial yes yes yes
3218 850115 Audits of investment yes yes yes
3223 850215 Attestation standards yes yes yes
3236 850304 Reporting on personal no yes yes
3226 850517 Omnibus proposal yes yes yes
3282 851001 Reporting funds flows, yes yes yes
3293 851015 Reporting on financial yes yes yes
3272 851028 Reporting repurchase-reverse yes yes yes
3279 851108 Auditor's consideration of yes yes yes
3278 851206 Reports on the application yes yes yes
3283 851218 Reporting on personal yes yes yes
3326 860117 Audits of agricultural yes yes yes
3334 860523 Accounting for joint costs yes yes yes
3340 860613 Omnibus proposal yes yes yes
3339 860613 Use of CPA designation yes yes yes
3367 860709 Finance Companies yes yes yes
3372 860801 Suggested improvements yes yes yes
3366 860818 Statements on responsibilities yes yes yes
3387 861006 Accounting by prepaid health yes yes yes
3411 870214 Analytical procedures yes yes yes
3412 870214 Auditing accounting estimates yes yes yes
3413 870214 Auditor's consideration of yes yes yes
3415 870214 Auditor's responsibility to yes yes yes
3416 870214 Auditor's standard report yes yes yes
3414 870214 Autidor's responsibility for yes yes yes
3417 870214 Communication of control yes yes yes
3419 870214 Communication with audit yes yes yes
3418 870214 Examination of management's yes yes yes
3420 870214 Illegal acts by clients yes yes yes
870316 Proposed changes uniform CPA yes yes no perm removed
3459 870525 Omnibus proposal yes yes yes
3454 870529 Attest services related yes yes yes
3492 870630 Accounting for frequent yes yes yes
3493 870722 Audits of property yes yes yes
3485 870904 Omnibus statement yes yes yes
3516 871102 Audits of government yes yes yes
3547 880215 Directors' examination  yes yes yes
3546 880315 Audits of providers yes yes yes
3581 880429 Definition of substantially yes yes yes
3574 880506 Compliance auditing yes yes yes
3613 880831 Accounting for frequent yes yes       yes
3602 880831 Common interest realty yes yes yes
3605 880831 Special reports yes yes yes
3603 880902 Questions concerning yes yes yes
3652 881010 Proposed standards yes yes yes
441 890109 Accounting and reporting yes yes yes
447 890112 Omnibus proposal yes yes yes
475 890425 Accountants' services yes yes yes
485 890501 Proposed professional yes yes yes
507 890818 Proposed professional yes yes yes
500 890821 Consideration of the internal yes yes yes
528 890929 Inquiries of representatives yes yes yes
567 900205 Questions and answers yes yes yes
565 900312 Auditor's consideration yes yes yes
581 900321 Auditor's consideration   yes yes yes
608 900404 Financial reporting yes yes yes
626 900522 Omnibus proposal yes yes yes
609 900525 Reporting by financial yes yes yes
656 900601 Proposed statement yes yes yes
612 900615 Communication of matters yes yes yes
652 900717 Omnibus statement yes yes yes
669 900723 Omnibus proposal yes yes yes
661 900815 Proposed interpretation yes yes yes
659 900831 Audits of employee yes yes yes
671 900831 Audits of savings yes yes yes
701 901023 Omnibus proposal yes yes yes
693 901113 Confirmation process yes yes yes
901202 Proposed uniform accy act yes yes no perm
704 901205 Accounting for real estate yes yes yes
690 901211 Accounting for foreclosed yes yes yes

Exposure Drafts, 1991-2007

 AICPA # Date # Title Owned Scanned no permisssion DC
720 910116 Software revenue recognition yes yes yes
754 910227 Reports on the processing yes yes yes
769 910401 Definitions and standards yes yes yes
774 910409 Compliance auditing yes yes yes
779 910510 Letters to underwriters yes yes yes
787 910531 Meaning of present fairly yes yes yes
809 910709 Proposed revision of ethics yes yes yes
824 910731 Audits of state and local yes yes yes
823 910731 Review of or performing yes yes yes
825 910815 Insurance agents and brokers yes yes yes
826 910822 Accounting for foreign property yes yes yes
846 910830 Audits of not-for-profit yes yes yes
835 910905 Accounting and reporting yes yes yes
837 910910 Guidance for assessing yes yes yes
836 910916 Auditing insurance entities' yes yes yes
871 911108 Omnibus proposal yes yes yes
3697 920210 Determination, disclosure, yes yes yes
3707 920304 Financial accounting yes yes yes
3703 920318 Omnibus statement yes yes yes
3738 920320 Audits of credit unions yes yes yes
3718 920331 Basic PFP engagement yes yes yes
3735 920420 Reporting on an entity's yes yes yes
3740 920429 Compliance and internal yes yes yes
3754 920605 Foreign currency accounting yes yes yes
3758 920622 Reporting on advertising yes yes yes
3812 920720 Rescission of Accounting yes yes yes
3830 920925 Omnibus proposal yes yes yes
3829 921026 Reporting on required yes yes yes
3847 921110 Accounting for the results yes yes yes
3856 921207 Integration of the corporate yes yes yes
3866 921221 Employers' accounting yes yes yes
3890 930202 Reporting on separately yes yes yes
3909 930331 Disclosure of certain yes yes yes
3973 930407 Compliance attestation yes yes yes
3919 930407 Using the work yes yes yes
3939 930510 Working with other advisers yes yes yes
3933 930517 Audits of state and local yes yes yes
3936 930519 Application of the requirements yes yes yes
3940 930519 Omnibus proposal yes yes yes
3937 930519 Reporting of related entitites yes yes yes
930525 Proposed content specifications yes no no perm
3950 930615 Performing and reporting yes yes yes
3998 930910 Accounting for costs yes yes yes
3996 930915 Financial reporting yes yes yes
3995 930915 Reporting of investment yes yes yes
931001 Proposed uniform accy act yes no no perm
4021 931027 Identifying and accounting yes yes yes
940217 Insurance agents and brokers yes no no perm
4110 940408 Monitoring and updating yes yes yes
4112 940420 Disclosures of certain yes yes yes
4113 940422 Accounting for certain   yes yes yes
4114 940512 Compliance auditing yes yes yes
4151 940726 Omnibus proposal yes yes yes
4138 940812 Auditors' reports yes yes yes
4133 940816 Audits of brokers and dealers yes yes yes
4162 940831 Banks and savings yes yes yes
4197 941010 Reporting by real estate yes yes yes
4180 941028 Agreed-upon procedures yes yes yes
4193 941028 Amendments to statement yes yes yes
4194 941028 Engagements to apply yes yes yes
4291 950223 Amendments to statements yes yes yes
4279 950223 Omnibus statement yes yes yes
4290 950301 Omnibus proposal yes yes yes
4295 950414 Health care organizations yes yes yes
4296 950414 Not-for-profit organizations yes yes yes
4338 950630 Environmental remediation yes yes yes
4339 950705 Accounting by participating yes yes yes
4343 950719 Omnibus proposal of professional yes yes yes
4340 950720 amendment to statement yes yes yes
4361 950815 Developing a basis yes yes yes
4360 950818 System of quality control yes yes yes
4356 950906 Assembly of financial  yes yes yes
951001 Gathering client data yes no no perm
4463 960228 Omnibus proposal yes yes yes
      960415 Proposed report on CPE credit yes no no perm
4493 960501 consideration of fraud yes yes yes
4504 960520 amendment to statement yes yes yes
4505 960529 Investments in debt yes yes yes
4503 960614 Software revenue recognition yes yes yes
4519 960626 Proposed AICPA standards yes yes yes
4583 961205 Accounting by insurance yes yes yes
4570 961217 Accounting for the costs yes yes yes
4589 970307 Communications between yes yes yes
4590 970307 Establishing an understanding yes yes yes
4591 970307 Management's discussion yes yes yes
4624 970314 Omnibus proposal yes yes yes
4604 970422 Reporting on the costs yes yes yes
5022 970609 Management representations yes yes yes
4646 970630 Deposit accounting yes yes yes
4670 970916 Omnibus proposal yes yes yes
4729 980126 Restricting the use  yes yes yes
4727 980211 Deferral of the effective yes yes yes
4764 980415 Omnibus proposal yes yes yes
6819 980420 Proposed revisions no yes yes
4782 980601 Amendments to statement  yes yes yes
4789 980731 Modification of the limitations yes yes yes
4820 980904 Life and health insurance yes yes yes
4809 980909 Accounting for and reporting yes yes yes
4821 980922 Audits of investment yes yes yes
4823 981016 Accounting by producers yes yes yes
4839 981116 Omnibus proposal yes yes yes
4847 981230 Accounting for discounts yes yes yes
4890 990422 Audit adjustments yes yes yes
4907 990517 Accounting for and reporting yes yes yes
4898 990517 Proposed revisions yes yes yes
4893 990610 Auditing financial instruments yes yes yes
4911 990617 System of quality control yes yes yes
4941 990802 Omnibus proposal yes yes yes
4967 991001 Amendments to statements yes yes yes
4968 991129 amendment to statement yes yes yes
4984 991231 amendment to statement yes yes yes
4985 991231 Financial statements yes yes yes
9209-- Improving the early employment yes no no perm
5012 000322 Accounting for and reporting yes yes yes
5020 000403 Accounting by insurance yes yes yes
5027 000414 Attestation standards yes yes yes
5052 000415 Omnibus proposal yes yes yes
5097 000418 Proposed statements yes yes yes
5090 000501 Omnibus statement yes yes yes
5357 000530 Accounting by certain  yes yes yes
5072 000815 Amendment to scope yes yes yes
5096 001101 amendment to statement yes yes yes
5088 001121 Accounting for investors' yes yes yes
7023 010000 Depository & Lending Institutions no no yes
5503 010402 amendments to specific yes yes yes
5502 010416 Omnibus AICPA proposal yes yes yes
5501 010504 Generally accepted auditing yes yes yes
5454 010627 Audit documentation yes yes yes
5478 010629 Accounting for certain costs yes yes yes
5817 011201 proposed statement yes yes yes
5818 020228 consideration of fraud yes yes yes
5966 020430 amendment to statement yes yes yes
6019 020515 amendment to statement yes yes yes
6018 020515 Omibus 2002 yes yes yes
6177 020614 accounting for derivative yes yes yes
6201 020617 Omnibus proposal yes yes yes
6222 020628 Auditing fair value yes yes yes
6326 020726 interim financial information yes yes yes
6328 020731 Accounting and reporting yes yes yes
6432 020801 omnibus 2002 yes yes yes
6648 021111 Proposed interpretation no yes       yes
03000 preforming and reporting yes no no perm
6789 030220 Accounting for real estate yes yes yes
030314 accounting by insurance enterprises yes no no perm
030318 communication of internal control yes no no perm
6824 030319 Ominibus proposal yes yes yes
6851 030401 Sarbanes-Oxley omnibus yes yes yes
030401 Sarbanes-Oxley omnibus yes yes yes
7025 030530 Proposed revisions yes yes yes
7078 030715 Financial highlights yes yes yes
7086 030715 Reporting financial highlights yes yes yes
7325 031211 Performance of review yes yes yes
7320 031211 Standards for accounting yes yes yes
7497 040305 Auditing the statement no yes yes
9075 040809 Ominibus proposal yes yes yes
11765 041129 Accounting by insurance no yes yes
11245 050112 Audit documentation yes yes yes
12174 050302 Defining profession requirements yes yes yes
12210 050318 Omnibus statement no yes yes
12200 050318 Compilation of specified elements no yes yes
12209 050318 Restricting the use  no yes
12163 050330 Valuation of a business  no yes yes
12440 050408 Proposal of professional ethics
12440 050418 Proposal of professional ethics no yes
12829 050509 Amendment to statement on  no yes
13024 050615 Amendment to Due professional no yes
12830 050617 Omnibus proposal of professional no yes
13779 050801 Summary and text of proposed
13083 050901 communication of internal control no yes
13259 050915 Omnibus proposal of professional no yes
13260 050915 Proposed revision to other no yes
15706 060119 Reporting on an entity's no yes
18025 060310 Auditor's communication with  no yes
19877 060725 Omnibus-2006 no yes
19879 060725 SSAE hierarchy no yes
19878 060728 Firm's system of quality control no yes
19792 060908 Omnibus proposal of professional no yes
31089 061016 Valuation of a business  no yes
32468 061201 Elimination of certain references no yes
44703 070416 Proposed revisions to the AICPA no yes
44704 070515 Proposed interpretation 102-7 no yes
44705 070813 Proposed revision of ET section no yes
44702 070822 Defining profession requirements yes yes yes
44701 070912 Proposed audit and --Airlines yes yes yes