Abstract
The main role of the sharia supervisory board (SSB) is to provide sharia assurance to Islamic financial institutions (IFIs) and other stakeholders regarding sharia-compliance matters. This role is very essential in sharia governance. Therefore, the SSB's position in the structure of IFIs needs to be examined to analyse how sharia interest could be assured for its stakeholders. This assurance requires a clear accountability framework to achieve this goal more effectively. This article discusses two important elements of accountability: why is accountability important in sharia governance? And who is accountable to ensure sharia-compliance? The latter touches on the SSB and analyses its position and eligibility within the accountability framework and proposes sharia firms as an alternative tool.