About OpenTuition.com


OpenTuition won PQ Award for the Best Accountancy Website in 2011, and the Best Study resource in 2010.

OpenTuition.com is dedicated to providing all accountancy students throughout the world with the resources they need to study for the major accountancy qualifications, completely free of charge.

Providing high quality study materials, believing that your success is our success!

OpenTuition.com has over 350,000 registered users, and over 10,000 students visit the site every day from every corner of the globe.

The aim of all the contributors to OpenTuition is to enable dedicated students to have the study resources they need regardless of location or financial circumstances. All the material is, and will remain, completely free of charge.

The authors of the material are all qualified accountants who have previously been full-time lecturers for accountancy training organisations in the UK, and their material is of the highest quality – equal to anything commercially available.

Many students who study for other qualifications, like CPA, CIMA or CAT also find our resources useful in their studies.

OpenTuition Tutors

Graham Hambly (PQ Magazine) and John Moffat (OpenTuition)


John Moffat qualified as an accountant in the UK and has been teaching accountancy for forty years – both in the UK and throughout Europe. He held various senior positions within Financial Training (now Kaplan) including that of Managing Director of Financial Training London. He founded OpenTuition in 2008, and was awarded the “Editors Special Award 2015” by PQ Magazine.

Mike Little qualified as an accountant in the UK and has been teaching accountancy for over forty years. – in the UK and in many other parts of the world. He was a Director of Financial Training Manchester.

‘Gromit’ qualified as an accountant in the UK and has been teaching accountancy for over thirty years. He was a Director of Financial Training Leeds and has taught for both Kaplan and LSBF. He founded one of the first accountancy e-learning companies in the UK, which was subsequently purchased by BPP.

‘Tax Tutor’ qualified as an accountant in the UK and has been teaching accountancy for over 30 years – both in the UK and in Asia. He was a director of Financial Training Birmingham and has taught for Kaplan and for BPP.

We offer:

Free ACCA lecture notes

We offer course notes for majority of ACCA Papers. You can access them from ACCA resources page, or if you need a PDF copy you can download and print your copy.

The course notes do have most of the information you need for the exams, but they are only brief, and are meant to be used with OpenTuition free lectures!

For some topics everything might be clear after reading the course notes, but for other topics it is good to have a Study Text to read in more detail. Our course notes are not meant to replace courses or study texts, but we hope that you will find them useful.

ACCA Lectures & Tests

Our video lectures are an excellent way to study! With over 600 videos for ACCA exams  – we have the largest bank of free ACCA study materials. Study like you have never left the lecture room from the comfort of your home or office.

Ask the Tutor Forums

If you have any problems with your studies then our tutors are available to help. You should ask your question in the relevant forum and a tutor will try and sort out your problem for you

Interactive Computer Based Lectures (AAT And AfNA):

  • An audio commentary for each section accompanied by the full written text and graphical examples, e.g. of documents being discussed.
  • Interactive questions for each section to reinforce learning – both multiple choice and practical exercises.
  • The opportunity to move backwards and forwards through all the material and repeat the tutorial and the questions as many times as required.


Do you find our site useful? Please spread the word!

Don’t forget to tell your friends about OpenTuition.com so every accountancy student can benefit from our free resources.

Only with a growing numbers of users can this site expand its content.

Please spread the word, whether it is by simple recommendation below, a post about our site on online forums, a blog, or a link on Facebook, Twitter or other social networks.