Accordingly, the duty of supervising the decisions of the Council of Ministers, in accordance with principles 85 and 138 of the Constitution, has been assigned to the Speaker of the Islamic Consultative Assembly in order to prevent the consolidation of regulations contrary to the laws through the mechanism of the Board for Reviewing and Implementing Government Decisions. This research, with a descriptive-analytical approach and the use of documentary and library resources, has attempted to explain the principles and criteria of supervision and the process of annulment of the effect, as well as to examine the challenges and weaknesses of the existing executive system. The central question is what are the most important factors justifying the Speaker of the Parliament’s supervision in canceling the effect of government board resolutions—especially in cases where these resolutions conflict with laws passed by the Parliament or where the Speaker of the Parliament’s opinion conflicts with decisions of other supervisory authorities, such as the Administrative Court of Justice—and what are the desirable approaches to confronting these conflicts and ensuring the rule of law? The research findings show that a significant portion of government board resolutions are canceled or nullified by the Speaker of the Parliament due to formal or substantive discrepancies or failure to comply with financial and legal requirements. Also, weakness in institutional coordination, existing delays, and legal ambiguities have limited the efficiency of the process.