There are a variety of different forms of Supplemental Instruction (SI), but all are designed to enhance and improve student learning. This study examines one form of Supplemental Instruction. The form of Supplemental Instruction used in this study is distinguished by two distinct properties. First it utilizes learning assistants or tutors who regularly attend the same accounting class as the students they are tutoring. Second, the learning assistants are accounting majors at the same college and are close in age to the students they tutor. This study reports on the relationship between measurable attributes of the SI Program and measures of performance of the students seeking assistance through SI. Students in this study are primarily sophomores enrolled in the Fall Semester, 2009 beginning financial accounting course.