In the context of corporate governance, this entry examines the role of the Shariah Board, which represents a key distinction between Islamic financial institutions and their conventional counterparts. Shariah Boards are independent structures established for the purpose of regulating management and operational processes in accordance with the principles of Islamic law. The function of these boards is to review the products, services, contracts, investments, and activities of Islamic financial institutions, with the objective of evaluating and approving their compliance with the rules set forth in Islamic law. The members of the board are experts in Islamic commercial law and fiqh, and the processes by which they are appointed may differ from one country to another. In accordance with AAOIFI standards, a Shariah Board is defined as an independent body with the responsibility of aligning the activities of Islamic financial institutions with the principles of Islamic law. The standards developed by AAOIFI and the IFSB provide crucial guidance on the efficacy and autonomy of these boards. The expertise and experience of board members in Islamic law, finance, and ethical standards are of paramount importance in establishing a harmonized governance system. Nevertheless, the lack of standardized criteria and the independence of Shariah Boards present challenges to the integrity of Islamic finance on a global scale. This entry examines the historical development of Shariah Boards, their functions, the qualifications of their members, and the impact of international standards on these structures.