This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition. this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual reports) data. https://www.roneverhart.com/1915-Old-Taylor-Bourbon-Bottled-1933-Prohibition-Bottling-Quart-low-fill/