Corporate governance is a critical tool for enhancing the performance of Deposit-taking Savings and Credit Cooperative Societies (SACCOs) and ensuring they meet their members' economic and social needs. Properly structured cooperatives can contribute to equitable development and justice. However, a significant challenge facing these SACCOs is the issue of corporate governance. Some have faced mismanagement problems, resulting in the cessation of their operations. This study aimed to investigate the relationship between corporate governance and the financial performance of deposit-taking SACCOs in Meru County by focusing on the impact of the audit committee, board size, and transparency. The study design involved 92 directors from all eleven deposit-taking SACCOs in Meru County, with a sample of 75 directors selected using stratified random sampling with proportional allocation. The questionnaire's reliability was validated through a pilot study. Data collection employed questionnaires containing closed-ended questions and secondary data collected from the SACCO supervision annual report; the analysis encompassed descriptive and inferential statistics, including multiple regression analysis using SPSS software (Version 26). The results were presented in tables, highlighting the significant associations discovered among the audit committee, board size, transparency, and the performance of Deposit-taking SACCOs in Meru County. Correlation and multiple regression analysis were carried out to establish the relationship between the study variables. The findings disclosed a significant association between the audit committee, board size, transparency, and financial performance of Deposit Taking SACCOs. The main contribution of the research revealed that the audit committee members were transparently selected and held frequent meetings. In addition, the study found that these SACCOs had effectively managed their liquidity, retaining funds for reinvestment rather than distributing all profits as dividends. The implications of these findings are substantial, particularly for the directors of Deposit-taking SACCOs and other cooperative organizations. Directors of SACCOs can employ strategies to enhance governance practices within their societies, ultimately improving their overall performance. The study recommends that audit committee members maintain regular meetings to assess the SACCOs' performance, ensuring smooth operations from the findings. Additionally, Deposit-Taking SACCOs should engage with their customers frequently to keep them informed of the SACCO's progress and involve them in governance through voting rights in board decisions. These recommendations can contribute to better governance and improve SACCO's financial performance