The role of conservatism in accounting has been a subject of controversy and the explanations for its existence have important implications especially for accounting regulators. In light of this the study examine the effect of audit committee on accounting conservatism of non-financial companies in Nigeria. Secondary source of data was use to analyses the hypothesis the study covers ten non-financial companies in Nigeria exchange group for the period of ten years (2011-2020). Using ordinary least square. The study found out that audit committee financial expertise (ACFE) have a co-efficient value of -17.71178 which is statistically significant at 5 percent with p-value of 0.000. This implies that ACFE has negative relationship with its earnings per share which may implies that ACFE is inadequate in relation to the cost expended on them and this made it have negative effect on their earnings per share. Furthermore, the relationship between Audit committee size (ACS) is having a positive coefficient of 7.315646 which is statistically significant at 5 percent. The result indicates that the Audit committee size of the firms‟ performance in relation to generating profit is moderately encouraging and significant. Also, board independence (BI) has a coefficient of 18.63599 having a p-value of 0.0000. This implies that BI has a positive relationship and significant effect on earnings per share (EPS) of firms in Nigeria. The study concludes that audit committee in terms of Audit committee size, audit committee financial expertise and board independent, with accounting conservatism has significant effect on earnings per share firms in Nigeria. The research therefore recommended that any organization with an existing audit committee should ensure that the composition is known for what the stand for. The numbers of audit committee should include those who have knowledge of generally accepted accounting principle (GAAP) and also have knowledge of financial statements, audit report and management accounting interpretation and analysis.