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Every operating organization keeps tabs on its development by producing accurate financial statements at the conclusion of each fiscal year, which are subsequently distributed to various individual users who are concerned with the organization's development. The audit procedure then confirms the accuracy of the financial accounts, and the audit committee then provides the specific business with a transparent audit report to seal the deal. The main objective of this book was to examine the influence of audit committee meetings on the quality of audit reports at Sacco's in Homabay County, Kenya. The study found that audit committee meetings in Homabay County, Kenya, had a positive and significant impact on the caliber of audit reports on Sacco's (r = 0.568, p<0.05). The study recommends that Sacco's audit committee members should conduct the maximum number of meetings as much as they can. In extension, those meetings should be objectively aimed at attaining quality audits.