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ABSTRACT Corporate governance (CG) issue remain a continuous process that required an efficient and long-term solution. Using Shariah Committee Quality (SCQ) as a moderating variable on the relationship between board of directors (BOD) characteristics and Malaysian takaful performance is remain an area unexploited in CG research. This relationship can effectively measure by the extent of SCQ interactions between BOD and Malaysian takaful performance. Despite various studies on CG mechanisms, firm performance, SCQ implementation level, and BOD characteristics, the empirical results appeared inconclusive and the findings are inconsistent. None of the studies have addressed the role play by SCQ as a moderator between BOD, and firm performance. It is demonstrated that the SCQ has the potential to moderate between the different BOD characteristics and Malaysian takaful performance, and this moderation has never been reported in the literature. It is expected that this SCQ moderation may considerably improve corporate performance by determining the strength or weakness of the relationship between BOD characteristics and firm performance. Thus, this paper, with regards to available literature, conceptualized that ‘SCQ- moderates the relationship between Board Size, Board Independence, CEO duality, Meting frequency total number of women on the board, and Malaysian takaful performance.