In both on-board and dual systems, the implementation of audit committees with independent financial experts is a necessary measure to ensure an adequate quality of corporate governance. The board system has a tradition of researching the impact of audit committees on accounting and auditing quality or cooperation with other supervisory bodies. This research project Audit Committees examines the extent to which the requirement profile of supervisory board audit committees in the dual system can make a positive contribution to the quality discussion. In this context, performance effects are also measured