The article examines how the characteristics of company boards are related to the makeup of audit committees that go beyond the required levels by including directors with financial and audit expertise. Canadian companies with more outside directors on their audit committees tend to have larger boards with more outsiders overall. These companies are also likely to have a separate board chairperson from the CEO/president. Firms that voluntarily appoint audit committee members with financial expertise are connected to larger boards with more outside members who are less likely to be led by the CEO/president. By choosing the right people for audit committees, companies can improve their ability to oversee financial reporting and benefit auditors, investors, regulators, and others.