As a result of containment measures implemented during COVID-19, the authors needed to re-envision and restructure in-person assessments for learning that provided immediate peer feedback to students in their competency-based financial reporting course. Peer feedback is crucial in competency-based education, as mastering a competency necessitates feedback. This study examines the use of mobile instant messaging (MIM) by students to facilitate peer feedback during online assessments for learning and investigates the types of feedback provided. Content analysis of students' MIMs reveals that cognitive feedback was the most prevalent type provided. Cognitive feedback helps students manage the task at hand, which appears to be important for students coping with the disruptive environment of the pandemic. Although initially prompted by the pandemic, the use of MIM during assessments for learning has the potential to persist in a post-pandemic classroom.