They are many challenges confronting small and medium enterprises in developing countries such as Nigeria, some of these challenges include personnel used in working in such enterprises. The research project assessment of accounting personnel in selected small and medium enterprises in Akwa Ibom State has its objective of assessing accounting personnel in selected small and medium enterprises in Akwa Ibom State; staffing as will be well agreed is one of the most important flagships of management. It is a part of human resource management that includes seeking for satisfactory and efficient number of people who will take up service in the business enterprise. The recruitment function is done in the human resource or personnel management department of nearly all established organizations. Recruiting and retaining good accounting employees is not a thing of fate and chance but relatively the result of a core recruitment process, chary assortment, apt training and drive and attentive management. With the use of the survey research methodology through the use of questionnaire. It was established that most Small and Medium business Enterprises in Akwa Ibom State do not carry out adequate selection and staffing process. This was also established to be to a large extent, the reason why such businesses hardly thrive and the cause was the very expensive nature of well certified and qualified accountants both in engaging and retaining them to work in your firm. The respondents of the questionnaire said that the wages and salaries of qualified accountants are very lofty and demanding for small and medium enterprises to cope with and also the ambiguity of accounting records were all part of the reasons why the engagement of accountants was low, though the effect detrimental to the SMEs. It was however recommended that the entrepreneurs who own these Small and Medium Enterprises ought to at all times engage in proper job analysis to determine the exact class and type of employees needed and to also take the pains to engage same into their ranks. Regular trainings and other human developmental programs should be made available at all strata of the organization and for all employees whether old or new as this will bring about a step up of work output as better methods will be adopted by both the staffs and the organization as a whole and the objectives of the job bee clearly stated and continuous monitoring and evaluation should always be done to enhance the effectiveness of the employees.
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