The Sharia governance system as defined by the Islamic Finance Services Board consists of the set of institutional and organizational institutions through which Islamic financial institutions ensure that there is effective and independent oversight of compliance. From the whole process to the principles of Sharia. The Higher Council of Ulema in Morocco is the only institution empowered to deliver religious consultations. Participatory Banking remains a commercial bank whose profit and financial profitability remain primary objectives in their activities, like those of traditional Banking, which comes down to the question, can the search for financial profitability divert Moroccan participatory banks from their Chariatric commitment? The degree of respect of the Shariatic commitment by the participative bank in Morocco is an important pioneer for the development of its image and its reputation towards a Moroccan clientele, who find obstacles to access to financing by conventional banks under the pretext the non-compliance of financial products with the precepts of the Sharia.