Geoff Cordwell – a former ACCA F5 examiner:

Open Tuition is a fabulous resource, giving free access to top quality learning materials, reflecting an exemplary attitude of the donors and the organisers’ of the Open Tuition website. I wish it and the students that use it every success.

Specially for OpenTuition, Geoff Cordwell (Former ACCA F5 Examiner)
shares first chapter of his book “Understanding Performance Management”

You can download Chapter 1: “Financial and non-financial performance management” here >>

Professor Bob Ryan – a former examiner

Congratulations on an truly excellent site for accounting students. I have read the comments on P4 with great interest and sometimes amusement and I hope the next examiner will do the same. I believe that examiners should be more open with students and willing to listen to what they say. What has been a great pleasure is the surprise that many students expressed when against all expectations they have passed. I know P4 is a big challenge for students but more and more are coming to terms with it. I hope that continues and again many congratulations on the considerable service you provide to many students who I know have little resources but great determination.


Noor Uddin

I have used the Opentutiion’s course notes, video lectures and the Ask tuitor forum as my first choice for my preparation for my ACCA exams.
I have applied the techniques learnt from the great tuitors at Opentuition in my exams which has tremendouusly changed my exam success rate.

The website has up to date most relevant and highly exam focused materials for free. Specially the video lectures and course notes they are extremely helpful in the prepration for our prfessinal exams.

This gives equal chance to diversed students specially for those who do not afford paying high tuitiion fee and getting access to such lectures and study materials at tuition centres.
I take this opportunity and thank you Opentuition for providing these invaluable resources for free.


Shaivali Shah

I have used other materials and paid higher prices for the packages but the tutors could not explain as well as it has been expalined here. All the minor details have been included in the videos. Teaching style is extremely simple and so easily understandable. Great, simply great.
All the teaching area is covered in simple and easy to understand language. Tutors are excellent. Very nice material. I will opt to OpenTuition for future exams and I would not go for other expensive packages from other providers.



P4 lecturer deserves a gold medal! He does a wonderful job of explaining things in a simple neat manner. God bless you, sir!


silas gakaka

i would like to air my appreciation for this program.It is so helpful and l would recomend students to use it.


Alka Tiwari

Open tuition is a boon to Accountancy students through out the world. Supporting them with its FREE online resources is a BIG help to all those who can’t afford these. It helps the talents grow and bloom and prevents them from dying for want of financial support. It is a timely crucial helping hand given to dedicated students which changes the direction and quality of their life by providing them this invaluable treasure of course notes, video lectures and a common platform for the students to meet and discuss various issues and get help.
Open tuition is not providing the people with fish, rather its teaching them how to catch one…the best gift ever…enabling them to accomplish their dreams along with recognition in the society, hence making life worthwhile for countless aspirants. Who else could be more deserving for this award than Open Tuition.

John Moffat is very clear and comes down to the basic mental level of students to explain the topics to them. His hand writing on the screen is very legible. I studied F5 with him and felt like I was sitting in his class. The lectures are so grasping that you are addicted to them. He makes you love the subject and enables long sittings without getting board. The lectures give impetus to further read the topic and practise exam questions. His best attribute is that he creates interest and understanding in the subject which are inevitable for success in writing these papers. I gained not only the knowledge but also the applied part related to the topic. Therefore, it was easier for me to analyse the scenario and apply my knowledge to answer questions in the exam.


Eliezer Olukowade

Open tuition has been doing a lot to help students all over the world to actualise there professional dream by offering podcast on a galaxy of subjects,private tutoring from lectures delivered online,prompt attention to queries can not be ignored.They provide past questions and solutions,they give mock exams to prepare students.All these are done free of charge.Honestly,i have not come across a website doing all these.
They also explain in detail grey areas in most subjects.


Nyra Amin

On OPEN TUITION the are a lot of resources and free of cost. Its within reach of everyone plus in my college….more people know about it after ACCAGLOBAL.COM.
its friendly website,with the availability to post questions and getting relevant answers. Above all, it encourages group studies by allowing CHAT.


Lutchmun Pooja

Opentuition is all a student need to be able to gain confidence during his/her revision or study for ACCA. It provides all the materials. I rely 100% on opentuition live lectures.been a great help for me. I have been able to understand the basics of f6 because of its detailed explanation.

I recommended it to all my friends because i find it really useful for me as a guide.


Anshul Jindal

Opentuition – you are amazing, it was in 2011 when I have cleared my ACCA but I never forgot to take look on your notes before exams .. and it has always helped..
amazing website … keep up the good work ..


Barbara Hall-Barnett

Open tuition offers clear , precise notes as well as very informative and helpful video presentations. Good job Open tuition!!!!!!!!!

John Moffat
He’s pretty good overall , in terms of his delivery of the subject material as well as his tips and his humour.



Thank you OpenTution for your great help , appreciate Mr J Moffat Lectures and the answers on exam questions but will be glad if more exam questions can be explained as Mr Moffat showed how to tackle the questions while sometimes when reading the answers of the examiner are not clear. Thank you again


Hassan Ahmed

Opentuition is the best and 100% free of cost website for ACCA students.This is the only website who helps every student specialy those who have no money to learn in institutes and for those who are part time student they dont have to go institute either.And the best thing about the website is that they have resources what every student wants and even you can combinely study with anyone you want from the website.I also likes their different polls by which every student can give their openions.


Louise Jennings

Open Tuition is a very useful aid, particularly for those who are self-studying. There is a wide variety of resources to use and the revision notes are especially helpful when it comes to exam time. Thank you OT!



Its really a great website..i thank Open tuition whole heartedly for helping me in my last minute revision.. I was looking at my book which contains so much pages..and i could not imagine myself reading all of it..i tried the Lecture note of Open tuition at the 2nd last week of my exam..and its has been very helpful..and today i went for my exam F1..and I pass:-)..thank you so very much for the help you are giving to all concerned..its really a great help..


Ed D

Just wish to say thank you .. just came from the F4 and Mike’s excellent approach made the subject enjoyable…not sure if i made it only because i needed a bit more revision on my part…thanks..


M zaeem mukhtar

they are doing so well and providing us with free resources as many of the students from backward countries cannot afford such costly study materials, although some times there are not complete courses yet they are helpful and supportive and above all they are free..
Mike Little
mike is such a funny man he teaches in a student friendly manner, his method of teaching makes boring subjects interesting and make students want to study it although all of them are very good but mike’s way of delivering things is very exceptional.


waleed chohan

its a great website providing such valuable services without any cost ..my best regards!
the lecture notes are good and easily understandable

Mike Little, I like him very much.he is clear and bold. thanku very much sir!


Henrietta Csepe

As I have recently become an ACCA affiliate, I would like to express my appreciation to all of you for creating this site and giving access to it to all the students out there for FREE. I’d mostly prepared for exams at home without the help of a college, but since I could rely on Opentuition I didn’t really feel the need to pay huge course fees (which I couldn’t have afforded anyway).
All your uploaded lectures and notes are extremely helpful, thorough and easy to understand. The lecturers have a vast amount of knowledge on the papers; they give clear explanations and examples and lighten up these difficult papers with little jokes, so I enjoyed watching/ listening to the videos. I surely can say that the support I got from this site was a great value and help in passing my exams. I’ve been studying with you for 4 years from paper F1 to P5, passing most of my exams at the first time.
I thank you very, very much for your hard work putting this site together, keeping it updated and for sharing it for free. I thought I should let you know how I felt, as you deserve a lot of credit for my achievements.
Very best of luck to you all in the future and keep up this brilliant site for all the future accountants.



I just don’t know what to say about this wonderful site. Here in the caribbean in is difficult for me to get a proper tutor and here comes opentuition. Opentuition help me to finish my CAT qualification, the lectures for FMA was just wonderful (loss for words) and FAU I failed twice, Mr little I supposed help me to pass this paper and also help me to understand auditing. Actually I used F8 lecture for FAU paper and I pass with a nice 72%. Now I am doing F8 exam in december 2013 and hoping for a pass. Please continue to improve, I am using this site to finish my ACCA. Keep up the good work.



I really find Opentutition to be a blessing! I needed some last minute revision and had a few doubts, for which OT came in handy! I always supplement my textbook reading with lectures from OT to help me score great marks in my exams! Kudos folks!


Arsalan Shaikh

I have taken All Classes of f9 And i think Sir John Is well Enough to explain in depth about the Understandibility of the Course like F9 . i was confused when i was preparing my f9 thru opentuition but later on from f9 video classes i was much understood about the requirement and depth of each topic of f9 which helps me to improve to my subject , and i hope that will help to pass this exam.


Azhar Ali

Open tuition is full of multiple resorces website as contain of lectures, past papers, lecture notes and so on which is very helpful for accountancy students especially for those students who studying himself without taking any lectures from other and open tuiton is a best resource to take lectures to prepare for exams.Its resources are also very easy to use if you want to take lectures yes this is all lectures if you wan to see past papers ye it is here every question answer regarding your accountancy study is here so which is good.


Calvince Ouma

This website has real time lectures, best course notes with plenty of example questions and solutions well explained in the lectures. In addition to these, the plenty practice questions and their solutions are great resource. The course notes and lectures are not for only ACCA Students but applies to all accounting courses.

Of all Accounting website, Open Tuition has the very best simple detailed whole course notes and lectures that cover everything that accounting students need to have and know. All accounting students all over the world find this resource most useful



Joan Stephen

opentuition is the Accountacy website of the year:
1. enormous resources
2. informative
3. educative
4. the video lectures are highly explicit
it is the Best.

Mike Little is my the best lecturer
1. he uses simple English language to communicate
2. humorous
3. an expert in his field
4.delivery skills


Trevon George

this website has helped me tremendously with my F2, F3 and especially F1exams since topics here was much clearer and easy to understand. In F1 most of the theory was straight to the point and well explained. This website also provide me with useful exam tips, study buddies, instant polls, syllabus updates, course notes, revision notes, video lecture notes, cbe and paper based exam questions, Acca updates, exam techniques and much more…with all of this said i am greatly appreciated with the help and guidance Opentuition.com has given me in order to be well prepared and successful in my exams and also in my career as being a future Accountant.
Thank You Opentuition

Gromit have helped me tremendously in F1.The notes here was well explained in detail and was straight to the point…it take the form of useful information acronym (ACCURATE) . The theory topics were well explained much better than the Textbook version, it was as if you were being directly tutor by someone face to face and their trying to break down it into a simpler form, the other topics such as corporate governance, Ethics, organisation, Groups, Communication etc was also well explained. My successful in my exam would be to this tutor mainly because they took the time to prepare these excellent notes.
Thank You Gromit


Ethure Thomas

Opentuition offers an extra option to the cash strapped acca student especially in St. Lucia where our options are very limited options.No one else provides such an in deppth service for free and ii think Opentuition should win the award on the basis that they are making a difference in the live of tens of thousands of students around the world and they are doing it for free. I love opentuition and i hope that god blesses their website that they may continue making the noticeable difference that they are making now for many years too come.

John Moffat



Open Tuition notes are just tailored and best fit for your exam success if you have a hectic life and busy work schedule. Indeed for my final papers I just manage on my own with open tuition notes. Now I’m an affiliate and fortunately am applying for my immediate membership. Long live open-tuition and will always remember open tuition. Sincere thanks to the team of open tuition -who are just doing awesome jobs, where thousand of students world-wide relying on these precious lectures. Once again thanks open-tuition.


Jabulani Ngwane

It was my first year using it and it worked wonders for me.I wrote 4 subjects in June and passed all 4. I also wrote 4 in December and am confident that I passed those ones as well. Opentuition makes getting an ACCA qualification a “walk in the park”

It is free and it provides us with the flexibility of using it at your own time. And the lectures are of high quality. I am very happy to have opentuition as my light and guide towards becoming a qualified accountant. Thanks so much



This site is amazing. These lectures have really re-enforced my knowledge of the key topics. In the past week I have worked my way through all of the F5 lectures and they are brilliant. So simple & easy to understand. A big thank you to all of the team for providing any invaluable free resource.


Hilaria Teles

Open Tuition gives true support and there website is so simple and easy to use.
The website provide students with high quality study material.
Students can watch videos and listen to chapters anytime which is a fantastic tool to have.
Finally, I love using open tuition because provides fantastic information and guidance to students…

OpenTuition is the Best Study Resource ever….
The explanation is simple … material is very good and easy to understand compare to other providers (BPP or Kaplan)
Material is free and available to students at anytime.
Updates are published and communicated to everyone.

Mike Little – the best ever tutor doing Law(F4) as it was so enjoyable studying Law after 4 resits and I really feel confident after this sitting.
He made learning so natural and easy. Finally, I found a tutor that makes learning a good fun and also had good laughs.
Thanks a lot Mike, you are a great tutor…


Babar Ali

P4 lecture was simply amazing for me, I was finding it hard to grasp the concept of futures. You explained it beautifully by comparing it to the Fwd exchange contracts and stock market… thank you, that was really very helpful


Essa Ganatra

Opentuition provides all kinds of Material necessarily required for the preparation of ACCA Exams thats why it has been nominated by me for

Due to Opentiuition.com, i can prepare my self for ACCA exams without any kind of help which was not possible earlier


Ben Lake

Opentuition’s online lectures provide a substitute for paid couses for students like myself who do not have the cash to undertake taught courses.
The standard of online lectures and learning materials is very high. The site is adding new resources, such as online flashcards, that are excellent learning aids.


Anthony McDonald

Just a quick email to thank you guys for the site. I passed my F1 exam this morning :)

I used this site to pass my F1, F2 and F3 exams and I can definitely say that I wouldn’t have passed without the site. I did study all 3 modules in a class environment but I fould this site explained all sections clearer than my tutors.

Anyway again just email to say thank you.


Sarah Khiyani

Lectures on hedging are marvelous.I passed in this attempt only because of these.


Cathy Fairhurst

OpenTuition is a fantastic supplemental study aid, providing lectures, study materials, online support and forums that have been instrumental in getting me through my ACCA. It is extremely difficult for overseas students to find affordable study options, so this has been invaluable as a supplement to my text book, especially the lectures that walk you through step-by-step in a very user-friendly manner. It also provides us with a study network so that we do not feel so isolated while studying.


Nathan Milburn

Great lectures, notes and very knowledgeable tutors help to remember the input.
Many thanks to Opentuition.com, keep up the good work!
Did F4 exam in December and the lecturer was very knowledgeable and enthusiastic, which helped to remember case names and general input.


Tracy Worthington

Open tuition is a great website for students it offers great help and advice for free, including notes and lectures which you would need to pay a lot of money to watch from other websites and tuition providers.
It’s a great way to meet other students doing the same exams and is helpful and always up to date. The website is easy to use and if you have any questions you always get a response to questions posted on the forums .



I would like to thank open tuition as it has helped me get through my p1 and p3 exams easily in first attempt !
God bless u all team open tuition


Pratik Khale

Opentution is really doing a very good work in the field of education and I appreciated that.
I am doing ACCA and the lectures and the notes are very helpful.



after attempting f5 for three consecutive time…i finally made it with 55%…failure is nt when u keep trying,u fail when u stop trying…tnx u OT


Familial Olubajo

The lecturers are all brilliant. It really helped all through my preparation for my exams. Also, the fact that it doesn’t just teach for the exam but helps you to think through the topic and perfectly understand. I used OpenTuition throughout my preparation for exam despite the fact that I had a tuition centre. I think OpenTuition is really brilliant.


Maggie Masawi

Open tuition is the best convenient website ever. It has helped me especial going through to ACCA website without any hustles for any information that i need through out my studies. The website hardly have any problems, be it materials and videos. The fact that it has lecturers on and almost anything that i need, i feel it deserves to be the best .

Open tuition provides wide range of revision materials. It gives tips to the exams, it provides most means to get to past exams and and technical articles on ACCA website as well as live lectures. I have found it to be the most helpful and the best study resource as well. So yes i nominate as the best .



i love these courses, it is just like im sitting in class room.


Winnie T

I became ACCA affiliate today and I owe it to the OpenTuition team for the amazing lectures, notes, and tips. I self-studied for F8 right up to the P papers, combining the study text with OpenTuition materials. I would advise students who plan to self-study to invest in a good textbook and use it alongside the OpenTuition notes and videos.


Sarah Fatima

In my opinion Open Tuition is great. They give quality tutorials and online help which is great for people who are short on time to attend campus based classes. The best thing about them is that they update the entire study material for each attempt which is marvelous!!



Wanna say thank a lots to open tuition.
I studied ACCA and paid the expensive course fee and didn’t understand very well.
Now coz of opentuition i realised more abt the accounting.



your lectures are so nice .your lectures have helped me so much that i am and will always be very grateful and thankful to you.whenever i meet someone who is doing or about to do acca , i recommend opentuition.com


Gaelekane Mohale

I did not have funds to purchase study material for my F7 paper, as such i used open tuition resources which were free and as i got to learn, much more comprehensive that the previous resources i was used to (being the recommended texts). I am not sure how i did in the exam, but i have a pretty good feeling about the outcome as for the first time ever sittting for an ACCA exam, i felt comfortable and knew what to do and when to do it. I thank the developers and hope this website continues its good work.


Andreas MacFarlane

OpenTuition gives free access to knowledge which helps the profession all round. Whether a student accountant or a qualified accountant there is plenty on here for everybody. It is very accessible, easy to understand, and the quality is of the highest order.
The content is very accessible and easy to understand.
My company are funding my training through a renowned training organisation, but I find I often have to come to OpenTuition for clarification. It just goes to show that just because a commercial training provider can charge quite a lot of money for a course it isn’t necessarily better quality.


Kirsten Winters

I have found OpenTuition friendly and easy to use. As I do not know anyone personally who is studying accountancy exams, I have enjoyed being able to read other people comments and issues in the forums and polls. OpenTuition has provided a sense of community and a resource to interact with other students, which is invaluable to a self studier. The lectures, lecture notes and tests certainly helped me pass my first exam. The advice provided by OpenTuition has also been helpful. For further exams I will certainly be using all of OpenTuitions facilities and will recommend it to any other studiers.

As an independent learner OpenTuition has been a helpful tool in learning and cementing the basics for the first Paper I have taken. Where there have been areas I have not understood in a study text, I have been able to pick up the ideas from OpenTuition lectures. The flashcards were also very helpful when doing revision to identify areas that needed further study as were the tests. OpenTuition lecture notes were easy to read and put the information over simply in a way that was easy to understand. I am definetly using OpenTuition as a study resource for my next exams



Opentuition has been reputed to be a gateway to success


Fumilayo Leonard Jones

OpenTuition is the only place i know of where i have been able to get all the materials i need free of charge. Indeed it is true that praises and commendation must be given where it is due. In cases where the notes have been difficult to understand the video lectures have provided a much needed complement to solve the problems i face. For now it is the only source from which i am getting all the materials i know will help me succeed in my ACCA. Thus there is no better way by which i can say thank you for the invaluable resources i have at my disposal but to nominate the website for this prestigious award



This website is excellent by providing the excellent study resource. And I am truly benefit from this website.

All the resources are free and so good. The lecture is easy to understand and the forum is utilized such as exam poll, ask tutor and chatting room for revision. No other resource can beat open tuition.

Mr John is very good at explaining the complex theory in an easy way and point out the exam focus. And he has good sense of humor so listening his lecture never boring. Last bu not least, he replies my question very fast in “ask tutor” forum.


Mohamed Fazil

Awesome resources… on a personal note, helped me to get through many of my ACCA examinations.. and on top of all.. all this for free… my heartfelt gratitude the admins… Opentuition really deserves this award…!!!

Mike Little gives clear & concise notes.. good explanations….!!!



Passed my fa2 exams in first sitting using only open tuition notes and pilot paper, thank you guys keep up the good work.


Noman Farooqui

Well i cannot express in words how wonderful open tuition as a website is. For a person like me living in a third world country and working from almost 9 am to 9 pm on a daily basis, we get very little time for studying and getting enough information to pass a professional exams like ACCA. Open tuition has really created a dynamic and significant contribution in our lives not only in providing best available note in audio, video and in text forms but the ease of learning and interaction with the examiners is out of this world. Not even the best tuition providers tend to provide this level and quality of educational service even after taking a hefty some of money, which is provided at no cot basis. The impact it has on the society is un-quantifiable and some one that deserves most of the credit for my passing the exams up to now is this website.



wow i had been able to revise enough today with these lectures


Herbert Manjiche

My lecture room from home, Open Tuition you are fabulous, when I get that fabulous job I will surely give to your cause. thanks



BIG THANKS to Open Tuition for the great work the team is doing. I started with Open Tuition since Last exam in June 2013, I followed Mr Moffat Lectures. Many Thanks to him I appreciate his lectures and I became more interested in the subject with his explanations, I want to say A BIG THANK YOU


Hassan Abbas

open tuition is an amazing website
i often tend to focus on my studies and for additiona help i refer to opentuition
as sometimes their ways of giving stuff and exam techniques ofter helps me in studying
opentuition is different form others in the sense that it provides stuff for FREE



OpenTuition is a very great resource website which provide vast information to Acca / fia students. Most importantly, it is very reliable and FREE of charges. It is only website i found it no need spend a penny to get the valuable resources. As for me, poor student hardly get any tuition / learning material from elsewhere. So i think i’ll keep relying OpenTuition until i completed all papers.


Tabitha Batlokwa

John Moffat is a very captivating lecturer. He explains concepts and everything else, in the ACCA lectures i have used, in such a way that even those whom english is not their first language will be able to understand. He gives relevant examples and does well in keeping the listener interested in his lectures. He uses such simplified methods and illustrations for exercises and also encourages students to use logic in their approach to problem solving.


Gabriel Herbert

What a wonderful website for ACCA is OT! I hate reading those BPP manuals! They are so boring and complicated! But I’ve loved to watch the fabulous and interesting lectures of OT and this has really improved my pass rate! It has really engaged me with my ACCA studies, especially when John is the lecturer. Love open tuition!


Chandan Dabeedeen

Without any doubts, Opentuition is the best accountancy site ever. the only negative thing i can think about is that some lectures are missing for some papers. for example F7. it is obviously not possible to have updated lectures all the time but a little more effort can be done still ;)
The availability of lectures by chapters make the learning process much more easier. I felt no need to take any tuitions when using resources of this site. I passed F1,F2,F3,F5 and currently awaiting results for F9. Keep up the good job.

John Moffat
the explanations by Mr John Moffat are extremely explicit. During the lectures, he actually makes the students’ mind ‘work’ such that his lectures are understood and not simply gives lectures by reading notes…five star for him. i passed F5 in June 11 just with his lectures and am pretty confident of same in F9 in dec 11. The main theoretical parts that was talked abt during F9 lectures for ex were the ones that came up..thank you Mr Moffat.


Manish Sengar

Lectures are very clear and helpful. The fact that they do not have any ripping off charges with so good quality explanation and help for a lot of topics is highly appreciable and surely admirable.
I wish open tuition maintains its good work with continual improvement and so many people around the world keep on receiving wonderful benefits from it.
I can’t really explain how good this site it…………just wish it to be always the same or better.
Simply Superb Site !!!!!!!!!!!!!!!!!!!!!!!!!!!!!


D Andonova

After watching all the lectures and practise I realise that before I knew nothing but went to the exam thinking I knew it all. It gave me hope that finaly I will do it. I just wish they will stick around untill I finish and wish I havd discovered them earlier. If I had so mush benefit in few weeks I can only imagine all the support I will have from all there is they offer. Good luck to me in few days, now with opentuition on my side I have no doubt I will do better.


James Millo

OpenTuition is committed to providing accounting resources to students from all over the globe. In a way, OpenTuition is an “Open-Online-University” that can be freely accessed by accounting students all over the globe. By offering free services OpenTuition avails much needed tutoring to accounting students irrespective of their economic background. This is of crucial value to students like me who come from the developing world and as such cannot afford to pay tuition fees to the more expensive options that are available online. The study material that OpenTuition offers as well as its forums have helped me to complete all but three of my ACCA exams. I have just sat for the remaining three exams and I do look forward to the results thanks to OT.

It is my humble view that OpenTuition is very accessible and given that it is a free site for Part Qualified accounnts I can but just applaude the wonderful job that opentuition does


Kavita Luchmun

Just want to thank opentuition for the help through the online lectures on F3.
I passed the CBE exam on the 7th June.
The lectures were of great help.



Great Explanations of accountancy techniques. for free YOU can also access a range of study materials







i should have skipped all my classes and listened to this instead!
Thanks opentuition for P4 lectures!



Ok, So I work for a big 4 in India when my company presented me to appear for ACCA I agreed to take papers in June 2013. Took a 45 days off, created my ID on OT, saw lectures (including revisions) and solved questions from notes and I can proudly say that I have been bestowed upon a great score with 82 in F5, 86 in F6 and 68 in F8. Thank you open tuiton.

PS: I login to this website more then facebook and twitter .



am grateful i have finally found OT it is currently the best online studying website i believe with OT i will pass all my paper


Rochelle Alphonse

Personally I am very thankful as a working mother, to have access to FREE accountancy resources, which are UNLIMITED in terms of access. Upon becoming a member of opentuition, I’ve become more highly motivated to study as the lectures Mr. Mike Little and John Moffat give explicit details of the concepts which makes it so easy to grasp. Now that I am an opentuition member I am positive that I will complete my studies sooner than planned.



This site is wonderful privilege given for free for all acca student expecially those from Africa. I had known about this site for a while but I just only come for exam tips and that’s it. Presently, I have started using this site to study for paper f8 the only remaining paper for me in the fundamental level, opentuition has realy boost my confident with their easy to learn note and mostly the advise I get from student and also success technics from excellent student. Thanks to the founders of this humanitarian avenue. God bless u all.


Philippa Morgan Brown

When one hears that something is free, one is always skeptical as to the possible content and standard to be derived. Open Tuition is the only “FREE” study resource available, especially for us here in the economically challenged Caribbean region. Despite being free, I can state categorically, without reservation that the standard and content of the resource is par excellence, and I would, and have without fear or hesitation recommended the site to others.
The Open Tuition platform can be classified as a “One Stop Shop” for ACCA resources.
It provides:
Relevant pertinent link to the ACCA website.
Links to other resource websites
Online and PDF version of notes.
Video and audio lectures
Forum support where one can:
Post questions and get help from other members and tutors
Download or share own notes
Join study group
A constant reminder of the examination date on the site, once issued by ACCA
The Open Tuition website facilitates networking with other members across the globe; in addition it also provides easy access to other social websites. The site is user friendly and there was never a time, that the site was down or you encountered any disruption while on the platform. It is always up and running, whereas there are other paying resource providers’ sites, that forever has disruption and issues to their site. This only shows the resolve and tenacity of the Open Tuition providers in the maintenance of their website.
Open Tuition providers; to you I say a big thank you for a JOB WELL DONE.

Mike Little has this uncanny and interesting way of getting you to understand and remember the various concepts.


Rafal Styczynski

Websites offering accountancy tuition on a professional, reliable and cosistent level for free are an extremely scarce resource. Considering i.e. the exam notes are distributed for free I found their value for money very competitive to what commercial companies offer to students for cash. I think it need recognition and deserves appreciation.


Feiza Ali

Opentuition is the best of the best accounting website, its free and it does not only pat on the back for those who have pass but also boost up the moral of those who fail with the resourse in hand then no opentuition member will ever fail, therefore to me and everyone here in kenya we are awarding you as the best of the best accounting website


Betty Isabirye

This is my second time to write P3, but with Open tuition I was able to understand that everything is leading to having a competitive advantage and leading to value for money. just to find ways to stay in Business.
The notes were so interesting. Actually I didn’t read for just passing as I normally did, I can be able to answer
Unlike those periods when I was just trying to pass.

The notes are not too much, you can be able to cover everything in the syllabus as they are coordinated. They don’t use complicated English like cognitive and others. For example, I have written P1 for the 4th time but it was through open tuition that I was able to understand Kohl berg Levels of ethics. even my husband who is a pastor understands very well through me.

For people who do not attend classes just like me. I highly recommend open tuition


Neil Morris

Whilst studying for my final ACCA exam I discovered Open Tuition. I was astounded that such a comprehensive resource was being offered for free – free lecture notes, easy to access, well taught, understandable video lectures for all syllabus areas, free tutor support, as well as an online community of fellow students to discuss problems and share successes, frustrations (and whisper it the occasional failure) with. Did I mention this is all for free??
The video lectures with worked examples gave me the belief to approach this exam with something approaching confidence, whereas at past ACCA exams my approach was more with dread.
I wish I had found them sooner, and will of course be recommending them to everyone I can (especially to colleagues at work).
They deserve the award for being truly innovative and for shaking up the BPP / Kaplan Accounting Studies dominance.

Through his video lectures for P2 Mike Little has actually given me confidence in areas of accounting I would previously have always avoided (eg pensions, cash flow). His style is such that anything seems achievable. He adds humour to what would otherwise be the driest of topics. I have been in lectures before where a wrong answer has made me feel very small indeed, but Mike’s “or more correctly?” approach to being given the wrong answer is to me just perfect.
You know that he genuinely cares about the progress of the students (both in the room, and those viewing online).
During my studies of P2 for Dec exam I have laughed at the screen, enjoyed answering his questions out loud, occasionally shouted at the monitor (in frustration at my own shortcomings!) but above all else feel that even after a very hard exam, I was as prepared for it as I could possibly be thanks to Mike.
Thank you Sir, it’s been a pleasure (never thought I’d say that about P2!). And if the worst happens in February I know where I will be coming straight back to.


ali wright

Opentuition is very interactive and I feel like I am in a classroom.


Shaivali Shah

I have used other materials and paid higher prices for the packages but the tutors could not explain as well as it has been explained here. All the minor details have been included in the videos. Teaching style is extremely simple and so easily understandable. Great, simply great.

All the teaching area is covered in simple and easy to understand language. Tutor is excellent. Very nice material. I will opt to OpenTuition for future exams and I would not go for other expensive packages from other providers.


Imran Hussain

Opentuition provides information about accountancy in a more advanced way and costs $0.00 … Students everything to complete their accountancy education, ie ACCA.
Open Tuition is the Best….. Because I could not find any website which provides so much resources free of costs…simply best things are free here. hats off to OT


Mahmood Tariq

For me Opentuition has been an excellent resource. Unfortunately, due to crippling economic circumstances in my country I could no longer afford to take classes or buy online Lectures. But Opentuition gave me the same knowledge and a similar experience than to what I would have experience in a class room. All of Opentuition lecturers are amazing, the level of explanation and clarity is simply excellent, in fact I have seen the same level of quality given by very few lecturers in colleges here.

It IS the best study resource on the internet. The main point being that Opentuition is completely free. I know there are other providers like theexpgroup, but the level and quality of their lectures is not the same as Opentuition’s. Even though it is free it is providing Lectures of the same quality which many paid institutions are providing like London School of Business and Finance interactive program.
Proof is that I used Opentuition Lectures and notes for F4, F5, F6, F7, F9, P3 for more then 80% of my preparation and I passed them all in my 1st attempt. Now i have given P2, P6 and P7 using Opentuition as a study guide and I did well in my exams and am hoping for a pass.

Mike Little
Mr. Little if your reading this, I would like to thank you for the great service you are providing. You are indeed a great man, thank you so very much for helping me pass F4 and F7, and with luck in this attempt in P2 and P7 as well.
Mr.Little’s style of teaching is the best I have seen so far, the clarity and detail in his explanations is excellent. His way of teaching is methodical, organised and very easy to understand. The Consolidation workings (in fact whole proforma) which Mr. Little uses in his lectures is brilliant. It is so much easier then what is in BPP and Kaplan books, even better than the method used by the examiner in his past papers.


Brian Musonda

Open tuition has been the best site for me not because its free but because of the lecturers in various courses.Ever since i discovered the site have been motivated to study hard as i am able to get clear explanation on various topics.

This is were i get my notes that help me to go through the syllabus in real time



Assra Aqeel

This is the student resource because everything is FREE. I cherish this FREE opportunity of learning resource provided by Opentuition.com.Mindblowing job done by OT’s teachers who assist around the clock to any queries.
An excellent wesbite for all students who are doing self study.It’s the most precious gift for ACCA student.



I am based in zambia which is in southern Africa and offering here professional Accountacy tuition is rather a bit out of reach for the majority of students who would like to enroll for the programs. in this regard the articulate lectures as well as the summarised study notes compensates for the non attendance of class room lectures,
the fact that its freely available on line anywhere and any time has been very helpful as any one can adjust wat to study especially if you are working full time.
As for me personally this is the best best site ever to promote professional education. and all the lectures who have contributed to the online lectures deserve recognition for helping a lot of poor students better there lives through being educated.
Please Keep it up and i cant wait to get qualified and some how contribute to this noble gesture.

John Moffat is very good at explaining because i had difficulties understanding the study text and would be discouraged to study further now i just listen to the lectures and then go and try to attempt the questions which working out .


Henrietta Csepe

As I have recently become an ACCA affiliate, I would like to express my appreciation to all of you for creating this site and giving access to it to all the students out there for FREE. I’d mostly prepared for exams at home without the help of a college, but since I could rely on Opentuition I didn’t really feel the need to pay huge course fees (which I couldn’t have afforded anyway).
All your uploaded lectures and notes are extremely helpful, thorough and easy to understand. The lecturers have a vast amount of knowledge on the papers; they give clear explanations and examples and lighten up these difficult papers with little jokes, so I enjoyed watching/ listening to the videos.
I surely can say that the support I got from this site was a great value and help in passing my exams. I’ve been studying with you for 4 years from paper F1 to P5, passing most of my exams at the first time.
I thank you very, very much for your hard work putting this site together, keeping it updated and for sharing it for free. I thought I should let you know how I felt, as you deserve a lot of credit for my achievements.
Very best of luck to you all in the future and keep up this brilliant site for all the future accountants.

A grateful student



F9 tutor makes this paper very very interesting. Thank you very much to opentuition.Claude



opentuition is the most resourceful and wonderful website for upcoming ACCA affiliate like us, to all opentuition lecturers i salute you for you work, have no word to express my gratitude, whoever organised this website thank you very very much, the resources that i get here is much more than what i get in class, i am planning to do f7-f9 on dec 2013 and Insha Allah having your by my side then i will pass without attending any tuition. once again thank you opentuition may Allah bless you.


Bukky Nwosa

I think, OpenTuition is about the only web that give a free tuition on – line and the quality of these lecture are of high standard. I mean all you need is an access to internet and you can be guaranteed a pass if you listence to all the lecture and follow the revision pattern along with the tuition note. Its is so, so rich even richer than some paid tuition.



Mike i think u r the best Lecturer anyone could ever have. I was so afraid of Law as i just couldnt remember (esp the Cases) but u made a difference. Thank u so much Mike, love u. U r the best!!!!!! Does Open Tution offers Live Online Classes?


Niyi Oludipe

Open Tuition offers insightful and high quality materials to thousands of accountancy students worldwide-free of charge. Not only are the lectures easy to understand, they are presented in a very interesting manner making learning so much fun. Apart from the lectures, there are many other useful resources provided including forums, direct links to technical articles,revision,tutorials etc.

OpenTuition is the Best ,because the site focuses on the core elements of each subject,cutting out uneccessary verbiage and homing in on key concepts. This proves very useful for revision and single focus on only those things that are important.

Mike Little lectures for F4 were simply hilarious!He included a lot of anecdotes and jokes to embellish his teachings whilst ensuring the required understanding and learning is achieved on each topic.



I would like to thank Open tuition for making me a qualified chartered certified accountant(ACCA).Thank you and really recommend those studying to make use of these resources !!!


Ellen Feng

I became a user of opentuiton three years ago, I can see them do their work very hard and make innovation closing to the learner’s needs all the way. I am so appreciative to opentuition.com, they supplied huge infortion with difference methods, and I can see they do their work very hard and make innovation all the way.


Mohammed Tetengi ELOMI

Gromit approach to Audit questions is second to non. I have come across many tutors of Audit and Assurances (F8). The approach gave me the needed confidence to write my exams. I am therefore hopeful to pass paper F8.


Ammar sultan

opentution is the biggest ever support for the Students Around the World who can not afford, studies expenses!!
Not only they are Free, they have maintain high quality standards, like showing concern for technical problems for each of their member, keep content and products up to date to compete with those online paid Tuition providers.

well this semester i have not touched any other study material , other than those on opentuition and i did not feel to go else where
I wish i had it earlier when i started my Acca!

Mike Little
This man got excellent capability to make studies interesting for u !, He just does not teach the syllabus – but discovers the easiest and the best way for us to memorize and understand it —


Leyla Macaulay

This is brilliant website for self studier. You can find everything in here. I could not pass knowledge level exams without open Tuition. I am self studier I have learnt all the core knowledge from OT .

Service is available all the time. excellent resources and teachers. most importantly free service. We can all discuss in chat room.

John Moffat explains so well, he has got good sense of humor as well.. I am grateful to him. I can not thank him enough. He is excellent teacher.


Adewale Afolabi

For the ease and continuous additions. I could listen to audio and watch the video as if I was in the class. Wonderful!!!!!

This was my first time of hearing about you. It was amazing how you compressed an almost 600 pages BPP Manual into less than 150 without loosing the context and value.
I used your notes for P1&3 and were just enough.
Thank you for making my reading easy.
Gromit made P3 so so easy for me. I thought I would never know how to link the theories to scenarios.


Asher Namatovu

Open tuition is very helpful especially to students in developing countries where we cannot afford to pay for online lectures.by accessing these lectures for free,we can get first class education like our peers in developed countries who have the option of face to face classes or online.

i use all the resources available and i have been able to pass some papers very highly by just only using their notes,video lectures,the chat room where i can discuss with students from around the world.past papers,the list goes on and on

Mike Little explains the concept of biz law very well that even an african like me whom english is not my first language,get the concept very well and i was able to excel in my F4 Eng,thank you so much Mr little.this guy deserves the” oscar” of the education awards.mr john moffat also deserves a good mention,well done OT,In luganda we say mwebale nyo!!!!!!!!!!!!!!!!!


Geoff Cordwell (a former ACCA F5 examiner)

Open Tuition is a fabulous resource, giving free access to top quality learning materials, reflecting an exemplary attitude of the donors and the organisers’ of the Open Tuition website. I wish it and the students that use it every success.


Vicent Lorente-Arnau

Open Tuition has been a fundamental tool in my ACCA Studies in Dec-2012. I prepared my exams for paper F2 and F3 with their notes and I pass both of them. Thx. a lot Open tuition.


Giang Tran

OpenTuition provides ACCA students particularly students in Vietnam like me strong learning foundation. Through the website’s notes and videos, I feel more comfortable in learning ACCA. The intelligent guess the site gives is relatively close to the real exam. I have recommended the site to several learners and they have a good feedback.


Gwendolyn Lloyd

Open tuition is a direct blessing for student like me who do not have a structure, with tutors and students where we can go to listen to lectures, and who depend solely on study text and revision kits,and so this makes me a consistent failure I only got actively with open tuition about nine months ago and since then i have seen my chances of passing future exams, not only getting better, but becoming a reality. So much so that i have already began preparing for the June 2012 exams if all goes well. In order for me to understand the various topics on each paper, I use Opentuition as introduction to these various topics. therefore Opentuition becomes the tutor and there is no doubt about that. For me if there is no Open tuition, there is no success, so i might just discontinue the ACCA programme or find a college somewhere out of my country which is in the Caribbean to continue pursuing the qualification, but at a great cost, which may not be possible at this time.Opentuition gives you the feeling of being in a school environment. The tutors knows just how to deliver their lectures and does so with the students in mind. Opentuition says to me that now that you can connect with us in one way or the other, there is no reason for you not to be successful with your exams. Open tuition allows me to do my chores at home and still be able to listen to the lectures. I do not have evidence at the moment, but my evidence will be when i got my f6 result in February if all goes well.


Prince Aboagye

very impressive and supportive


Joyce Gonsalves

OpenTuition gives alot to the society. Tutors take time off their busy schedules to make tutorials just for students. There are very few people in this world that would go out of their way to help someone else.

This site offer so much resources in the form on videos and written materials, discussions in chat-room and the best tutor support in forums. what most of students want is free lecture videos to understand, learn and support our acca qualification

John Moffat is a brilliant tutor. He is not monotonous. he sometimes cracks a joke which is a good thing because all serious makes study boring. He explains very well, i can understand what he teaches. He has a very unique style of teaching which i thoroughly love and enjoy.


Bekim Isufi

The notes are excellent, and in combination with the videos and other support, it does stand out.

Gromit gives you all the relevant information, he is articulate and does not speak fast. Therefore you do not miss anything, nor misunderstand anything he says in the lectures.


Valentina Dascalu

OpenTuition is very helpful. The notice paper are well structured . I used them for my exams and I believe it’s the best.

I believe it is the best study resource , at least for me. You can start with Open Tuition resources and complete with a lot of practice.


Akshay Kumar

OT is amazing, very very useful for accountancy students i think no other website can compares
I have taken so much advantage from it so thanks a lot and best of luck for services and also us for our studies


Claire Day

I found both the study material and the lectures very useful and easy to follow. It was great just to have the lectures playing in the background on my laptop whilst I was cooking tea and doing other chores around the house. Now thinking of just using OpenTuition for P2 !!


chidi duru

this is a novel idea, it will go along long way to assist individual who crave for knowledge to find their feet. I wish every user wonderful resounding success.


Kumaravel Nadar

this is the only site, which provides so much of resources for preparation of ACCA exam at free cost, whereas if you go out easily you will be charged around UKP 150 to 200 per paper.
Hats off to opentuition team for running a such beautiful sites for people who cannot afford big bucks.
My well wishes to you all at opentuition team for helping all of us.

I would like to put the following points.
1. Notes are crisp and to the point, not including unnecessary things.
2. Video lectures are really good, thanks to Mike & his team, for taking so much of interest and that too at free of cost in this modern world.
3. Revision notes and time to time updates are really very handy for last minute preparation.


Sarah Amin

A website which is able to teach you every accounting concept necessary to enter the corporate world without any hindrance in my opinion deserves to be .

In a world where there is no such thing as a free ride, open-tuition provides us with ample free resources of the best quality possible. No words of mine can show the gratitude which fills my heart for a website which works solely to help students who would probably have no where else to turn to if they couldn’t depend upon open-tuition. All the teachers are exceptionally well versed in the subjects they teach and the interest and dedication with which they teach us is obvious. I especially love how the teachers teach each and every bit of information step by step while ensuring that all the students follow what they are saying. This particular trait i find missing while studying the same lecture in college. which is why i am indebted to open-tuition for all the help they have provided me with for my journey up-til F6. in the future i will look forward to same help because i know i can always depend upon open-tuition.

i like John Moffat because he was able to provide me with a base for F2 and then further added to it while i was studying F5 from his lectures. I actually look forward to listening to his lectures because i love they way he interacts with students especially when he asks every few minutes “are you there with me?”


Jummy Comfort

The very best online tutorials available- for free. Thank, OpenTuition, for making it easy to prepare by self-studying.