This study examined the relationship between professionalism and performance of accountants in public and private universities in Western Kenya. The study focused in finding out the level of rating of the accountant’s professionalism in terms of accounting standards, diligence, continuing professional development, and ethics in relation to their performance. The study used a sample of 42 accountants from six universities. Descriptive correlational design was used. The data was collected using questionnaires modified to four Likert scale. The data collected was analyzed using descriptive as well as Pearson correlation. The findings showed that accountants in both private and public universities follow accounting standards (M = 2.90), adhere to accounting diligence (M = 2.86), continue with professional development (M = 2.64), and they adhere to accounting ethics (2.57). Additionally, there is a statistically significant positive relationship between the accountant’s performance and accounting standards (r = 0.738, p = .000), accountant’s performance and accountants diligence (r = 0.818, p = .000), accountant’s performance and accounting ethics (r = 0.455, p = .004) and accountant’s performance and continuous professional development (r = 0.538, p = .001). It was concluded that accountants adhere to standards, portray acceptable diligence, continue with their professional development and as well as being ethical in Western Kenya. The study recommends that accountants should continue to uphold their professionalism to improve their performance.