Higgs Report
A British *corporate governance report of 2003. The report’s formal title was Review of the Role and Effectiveness of * Non-executive Directors and it was named for Derek Higgs, the chairperson of the committee that prepared it. The Higgs Report appeared at the same time as the * Smith Report on *audit committees. The Higgs Report added to guidance provided in the 1998 Hampel Report. Further reading: Higgs Report (2003)

Auditor's dictionary. 2014.

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