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Testimony (2.5 linear ft.; 1925-1969) consists of transcripts of Paton's expert witness testimony for numerous hearings and court cases, as well as correspondence with lawyers and executives.

Correspondence (1.25 linear ft.;1947-1983) contains Paton's exchanges with colleagues, friends and former students. The series documents his ideas about issues in the accounting profession, as well as his highly conservative opinions regarding local and national current events. Among Paton's correspondents are Nixon cabinet member Maurice Stans and Libertarian Robert LeFevre.

Topical Files (1.25 linear ft.; 1919-1984) contains correspondence, articles, reports, surveys and teaching materials. Of particular interest are two studies which Paton carried out early in his career. The National Bureau of Economic Research study (1930), and the Salary Amortization Surveys (1919), which he carried out for the Bureau of Internal Revenue, both provide a glimpse of the financial organization of various American corporations. Biographical information is located in Box 5 of the series.