IntroductionThe approach of this essay will be to draw on direct experience of an online learning course in the accounting industry. A number of models around the delivery of professional accounting courses have been experimented with over the years. The essay will critically examine a particular case, discussing and evaluating the learning environment while critically evaluating standards and best practices. The Learning Environment Case Study My first experience of a comprehensive e-learning course was while taking a tax rehearsal course at a private college for one of the largest accounting organizations there a few years ago. The approach was new and represented a change from the previous semester's courses taught through part-time evening and weekend on-site courses from February to June. There was a long revision weekend (Friday to Sunday) and a practice exam in May, followed by a final exam in June. The repeated course (September to December) was delivered as an online course and distance learning for a reduced fee (alongside the standard course but starting two weeks later), ending with the same revision process . One might assume that the idea was that because students were somewhat familiar with the subject the first time around, they could choose online courses to log into, as well as reduce on-site attendance and course costs. There was a brief face-to-face on-site introduction. tutorial where we put together our material including a combination of books, questions and sample answer banks. We were then given a demo on Moodle, where we were shown where to find materials, followed by a question and answer session. We were told that the next on-site courses would be for review and simulation in November and we got the fac...... middle of article......ents/publications/effectivepracticeelearning.pdf (Accessed in online on 04/26/2014).MOOC. (2014). Massive open online course aggregator (directory). http://www.mooc-list.com/ (Accessed online April 28, 2014). Neal, L. and Miller, D. (2005). The basics of e-learning, an excerpt from the human factors in web design handbook. E Learn Magazine. http://elearnmag.acm.org/featured.cfm?aid=1082219 (accessed online 04/26/2014). Pennsylvania State University. (2013). Peer Review of Online Education http://facdev.e-education.psu.edu/evaluate-revise/peerreviewonline (accessed online April 29, 2014). Quinn, D. (2013). 40 Technologies for the Classroom at CESI Workshop (Computers in Eduaction Society of Ireland) February 23, 2013 http://www.cesi.ie/pw/40-technologies-for-the-classroom/ http://www.seomraranga.com /2013/03/40-technologies-pour-la-classe/(Consulted online 27/04/2014).