e/Smith Report

Information
has gloss	eng: The Smith Report was a report on corporate governance submitted to the UK government in 2003. It was concerned with the independence of auditors in the wake of the collapse of Arthur Andersen and the Enron scandal in the US in 2002. Its recommendations now form part of the Combined Code on corporate governance, applicable through the Listing Rules for the London Stock Exchange.
lexicalization	eng: Smith Report
instance of	c/Reports of the United Kingdom government