Re-presentation of financial statements is negligence and reporting shortcomings. Confirmation that previous financial statements are unreliable. Such shortcomings have a variety of potential causes and effects that can be detrimental to corporate health and raise questions about the integrity and expertise of individuals that affect their reporting, operations and compliance, and the audit committee has been involved since its inception a decade ago. It has been important in the management of corporate affairs and its importance has increased due to the importance of corporate governance principles. Although research has been conducted on the impact of corporate governance elements on the restatement of financial statements in other countries, especially after the crisis of 2000 and the adoption of corporate governance laws in 2002, the study of audit committee characteristics as an important part of corporate governance structure. Less discussed. Therefore, the purpose of this study is to investigate whether information transparency affects the relationship between the re-presentation of financial statements and the audit committee. The statistical population of companies listed on the Tehran Stock Exchange between 1394 and 1398 and using the information of 100 companies and multivariate linear regression method was tested to hypothesis that the test showed information transparency of the relationship between the presentation of financial statements and the audit committee Adjusts and also the presentation of financial statements and the audit committee have a significant relationship.