In order to increase the willingness of performance in banks sector and to decrease errors or mistakes in performing process, this research study some aspects that affect banks’ performance in Bahrain which are audit quality and board quality. The study uses four banks as samples which are BBK, NBB, Ithmaar and BISB with ten years investigation from 2012 to 2021. Different variables were used to express audit quality, board quality and firm performance. ROA and ROE were used as dependent variables to measure firm performance while audit report lag, board independency, women members and board meetings used as independent variables that express audit quality and board quality respectively. The study uses qualitative data which based on firm’s annual report that have been collected manually through sample’s websites and analysing data was accomplish through Excel by using different types of analysis which are descriptive statistics, correlation analysis and regression analysis. The study measured different variables and come up with the following results: Days of audit report lag is influencing firm performance, shorter period is better and will help banks to perform well. Moreover, women members in board are also insignificantly influencing return on assets and significantly affecting return on equity, lower number of women in board could increase the degree of financial performance. Both board independency and board meetings are positively influencing firm performance, the data shows that higher number of independence members in board is better which will lead to greater performance, as well as the number of board meetings, the higher number of meetings will reflect positively on banks’ performance.