diff --git a/prowler/providers/aws/services/sqs/sqs_service.py b/prowler/providers/aws/services/sqs/sqs_service.py
index 9e6bb0c230..267b71eb92 100644
--- a/prowler/providers/aws/services/sqs/sqs_service.py
+++ b/prowler/providers/aws/services/sqs/sqs_service.py
@@ -51,7 +51,7 @@ class SQS(AWSService):
     def _get_queue_attributes(self):
         try:
             logger.info("SQS - describing queue attributes...")
-            valid_queues = []
+            non_existing_queues = []
             for queue in self.queues:
                 try:
                     regional_client = self.regional_clients[queue.region]
@@ -73,7 +73,6 @@ class SQS(AWSService):
                                 == "true"
                             ):
                                 queue.kms_key_id = "SqsManagedSseEnabled"
-                    valid_queues.append(queue)
                 except ClientError as error:
                     if (
                         error.response["Error"]["Code"]
@@ -82,17 +81,16 @@ class SQS(AWSService):
                         logger.warning(
                             f"{regional_client.region} -- {error.__class__.__name__}[{error.__traceback__.tb_lineno}]: {error}"
                         )
+                        non_existing_queues.append(queue)
                     else:
                         logger.error(
                             f"{regional_client.region} -- {error.__class__.__name__}[{error.__traceback__.tb_lineno}]: {error}"
                         )
-                        valid_queues.append(queue)
                 except Exception as error:
                     logger.error(
                         f"{regional_client.region} -- {error.__class__.__name__}[{error.__traceback__.tb_lineno}]: {error}"
                     )
-                    valid_queues.append(queue)
-            self.queues = valid_queues
+            self.queues = [q for q in self.queues if q not in non_existing_queues]
         except Exception as error:
             logger.error(
                 f"{regional_client.region} -- {error.__class__.__name__}[{error.__traceback__.tb_lineno}]: {error}"
diff --git a/tests/providers/aws/services/sqs/sqs_service_test.py b/tests/providers/aws/services/sqs/sqs_service_test.py
index 1c98e211f2..562d2d54bf 100644
--- a/tests/providers/aws/services/sqs/sqs_service_test.py
+++ b/tests/providers/aws/services/sqs/sqs_service_test.py
@@ -4,6 +4,7 @@ from uuid import uuid4
 
 import botocore
 from boto3 import client
+from botocore.exceptions import ClientError
 from moto import mock_aws
 
 from prowler.providers.aws.services.sqs.sqs_service import SQS
@@ -114,3 +115,42 @@ class Test_SQS_Service:
         assert sqs.queues[0].region == AWS_REGION_EU_WEST_1
         assert sqs.queues[0].policy
         assert sqs.queues[0].kms_key_id == test_key
+
+    @mock_aws
+    def test_get_queue_attributes_nonexistent_queue(self):
+        aws_provider = set_mocked_aws_provider([AWS_REGION_EU_WEST_1])
+        sqs_service = SQS(aws_provider)
+
+        queue_url = f"https://sqs.{AWS_REGION_EU_WEST_1}.amazonaws.com/{AWS_ACCOUNT_NUMBER}/{test_queue}"
+        sqs_service.queues = [
+            type(
+                "Queue",
+                (),
+                {
+                    "id": queue_url,
+                    "name": test_queue,
+                    "arn": test_queue_arn,
+                    "region": AWS_REGION_EU_WEST_1,
+                },
+            )()
+        ]
+
+        def mock_get_queue_attributes(**kwargs):
+            raise ClientError(
+                {
+                    "Error": {
+                        "Code": "AWS.SimpleQueueService.NonExistentQueue",
+                        "Message": "The specified queue does not exist.",
+                    }
+                },
+                "GetQueueAttributes",
+            )
+
+        with patch.object(
+            sqs_service.regional_clients[AWS_REGION_EU_WEST_1],
+            "get_queue_attributes",
+            side_effect=mock_get_queue_attributes,
+        ):
+            sqs_service._get_queue_attributes()
+
+        assert sqs_service.queues == []