Abstract
This study examined the relationship between accounting ethics and performance of accounting firms in Lagos, Nigeria. The study adopted the Survey research design while the primary source of data was the source of data engaged for the purpose of this study. All CEOs of 19 SMEs in Enugu state Nigeria were administered copies of the questionnaire. Percentage methods are used to analyse gotten results from questionnaire. The study formulated two hypotheses which were tested using chi-square statistical tool. Findings from this study revealed that unprofessional Accounting procedures have significant causes and effect in the sustainability of SMEs in Enugu state Nigeria. Findings furthermore revealed that fraudulent Accounting procedures does not have any cause or effect in the sustainability of SMEs in Enugu state Nigeria. The study consequently recommends that SMEs in Enugu state Nigeria should ensure that members of accounting staff are professionally endowed.