Abstract This study examines the impact of the characteristics of the audit committee on the level of disclosure of transactions related parties, And that is through three variables related to the application of the audit committee, namely the number of meetings of the audit committee, the independence of members of the audit committee, the size of the audit committee, in addition to four controlling variables, which are the size of the audit office, ownership concentration, firm size And the leverage, the researcher reached using the multiple regression model to a positive relationship between the independence of members of the audit committee and the level of disclosure of transactions related parties, while there is no relationship between (the number of meetings of the audit committee, size of the Audit Committee) and the level of disclosure of transactions related parties, and that is by drawing on a sample of 96 Egyptian companies listed on the Cairo and Alexandria Stock Exchange (CASE) and belongs to the non-financial sectors during the year 2016. Key words: Audit Committee, Related Party Transactions, Disclosure.