A legislature carries out a variety of functions through the establishment of committees. The most important role is examining the legislation and carrying out oversight of government's policies and their implementation. Parliamentary committees also engage public with their legislature to inculcate a greater variety of opinions.

Assembly can establish as many committees as it requires for specific issues and sometimes for a limited timespan. Committees allow for an in-depth review of issues and permit public and stakeholder's input into the legislative process through written submissions and hearings. A parliamentary motion often sets the mandate for select or special committees.

Standing Committees are established to maintain consistent oversight on the executive, with one standing committee established to oversee a single department of the provincial government. The basis for the mandate and powers for each standing committee is set out in the Provincial Assembly of Khyber Pakhtunkhwa Procedure and Conduct of Business Rules, 1988.

A Public Accounts Committee is also established for the purpose of financial accountability under Rule 159 of the Provincial Assembly of Khyber Pakhtunkhwa Procedure and Conduct of Business Rules, 1988 in order to examine the accounts showing the appropriation of sums granted by the Assembly for the expenditure of the government, the annual finance accounts and Auditor General's Reports