Since the pandemic crisis of COVID -19 arose around the world, the education system has changed significantly; from the traditional face-to-face (F2F) classes to Open and Distance Learning (ODL) mode. This is when Open Educational Resources (OER) gained its popularity. Consequently, the privilege of educational institutions in providing knowledge to students has changed and that knowledge is no longer under the exclusive control of educators. The role of teachers in the context of conducting the learning process in the classroom is getting replaced with ICT supported learning tools. This study investigated the experiences of the first year local Accounting undergraduates from a local public university in using OER during their ODL session. The data were collected by using an electronic survey asking about advantages, compatibility, trial-ability, visibility and also difficulties of using OER during ODL. The result shows that the majority of respondents opted from Agree to Strongly Agree to all the questions. These responses demonstrated the successful movement from traditional resources (printed textbooks and hardcopy notes) and early stage of OER implementation (MOOCS) to a further step ahead in the usage of OER during ODL classes (video-conferencing, live streaming and recorded audio and video being uploaded in YouTube).