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This study examined feedback in South African university first-year accounting classes. Teachers' complex approaches are based on their subject matter and pedagogical competence and their views about learning. Among the many approaches is feedback teaching. Feedback is providing performance-related information during or after class sessions or tasks. Feedback improves teachers and students and restructures knowledge. Accounting education found cognitively determined feedback strategies that promote information retention. Cognitivism underpins this paper. Cognitivism and accounting education share intellectualism, critical thinking, deep learning and information retention, long-term memory, and complicated problem-solving. Accounting feedback improves fundamentals. Cognitivism dominates accounting education. This work used exploratory qualitative research. This study selected three first-year accounting professors from different campuses. Participants' feedback knowledge, practices, and challenges were collected through semi-structured interviews. Participant reactions validated the findings. Thematically evaluated data. The study examined feedback comprehension, implementation techniques, and challenges. Accounting professors use feedback differently, which affects teaching and learning. Participants also listed many challenges to their practice.