Given the importance of communication skills, the high incidence of communication apprehension felt amongst accounting students is concerning. Much research has investigated apprehension towards oral communication and has confirmed public speaking as the mode which raises the greatest fear amongst students. Despite widespread evidence of this apprehension, little research has considered the explanations of students for these feelings. This study provides confirmatory evidence of levels of apprehension towards presenting felt by new first year undergraduate accounting students attending a British university. It then seeks to establish possible reasons for the apprehension by considering student reflections of presenting. Three groups, identified as those who are apprehensive, those who are confident and those who have overcome apprehension, reveal differing explanations for levels of apprehension experienced. The study provides a unique insight into reasons that students feel apprehension towards presenting. Further studies in other settings would provide greater insights into this important area.