This research looked at how the characteristics of audit committees impact the fees paid for audits. They focused on how the rules in the Malaysian Code of Corporate Governance 2007 affect traits like committee size, independence, meetings, expertise, and training. One groundbreaking finding was that having an expert audit committee is linked to higher audit fees, especially if the members have professional qualifications and experience. Surprisingly, larger committees, independent committees, and committees that hold more meetings tend to have lower audit fees. But when audit committee members have financial-related training, it actually raises the audit fees. This study highlights the importance of disclosing directors' training in annual reports for both policymakers and practitioners in the field.