Within the framework of listed non-financial enterprises in Sub-Saharan Africa, this study looked at the impact of audit committee effectiveness on the quality of financial reporting. The study used the Generalised Method of Moments (GMM) step and Stepwise Regression Techniques to analyse data, using samples from 235 listed non-financial enterprises in Nigeria, South Africa, and Kenya between 2013 and 2022 (2022). Using Jones Discretionary Accrual as a proxy for financial report quality, the study's main goal was to determine how effective audit committees are in terms of size, diligence, and financial knowledge. The research goes beyond this goal by looking at how board independence influences the association between audit committee characteristics and the calibre of financial reporting. Increased audit committee diligence is likely to result in better financial reporting quality, as the results showed that audit committee diligence [coef. = 0.041 (0.002)] has a positive and substantial effect on financial reporting quality. The quality of financial reporting was not significantly impacted by the audit committee's size (coef. = 0.011 (0.236)) or financial expertise (coef. = 0.003 (0.990)). Furthermore, a key mediator that enhances the influence of audit committee scrutiny on financial report quality is board independence [coef. = 0.022 (0.001)], according to the study. In order to improve audit committee efficacy and financial reporting quality in SubSaharan Africa, the study's suggestions were based on these findings. These include making sure there is a majority of independent directors to increase audit committee effectiveness, encouraging collaboration between audit committees and boards, and encouraging active audit committee monitoring through frequent meetings. The study also emphasised the significance of ongoing assessment and monitoring of audit committee efficacy in order to tackle new issues and encourage accountability and transparency in financial reporting. The paper offers insights into the efficacy of audit committees in improving the quality of financial reporting in Sub-Saharan Africa through empirical analysis. The results offer significant contributions for both academic study and real-world applications, deepening our understanding of audit committee efficacy and its impact on the calibre of financial reporting in the area.