This research examines the link between audit committee attributes and market value of consumer goods companies in Nigeria. The study covers a period of 10 years between 2013–2022 with 100 firm year observations. An explanatory research design was employed, and the data was sourced from companies’ annual reports and accounts. Data was analyzed by means of multiple regression and the findings indicate that audit committee meeting attendance negatively affects firm value, while share ownership by audit committee members positively impacts firms value. The paper suggests that management of CGC in Nigeria should ensure that strategic and goal-oriented policies are discuss during the meeting. Additionally, the study recommends an increase in audit committee members’ shares to align their interests with those of the company, thereby enhancing firm value.