Smith Report

Smith Report
A British *corporate governance report of 2003. The report’s formal title was Audit Committees: Combined Code Guidance, and it was named for Sir Robert Smith, the chairperson of the committee that prepared it. The Smith Report’s aim was to provide guidance to *audit committee participants in line with the recommendations of the United Kingdom’s *Hampel Report (or Combined Code) of 1998. The Combined Code was revised in 2003 to incorporate aspects of the Smith Report. Further reading: Smith Report (2003)

Auditor's dictionary. 2014.

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