FORM 6-K SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Report of Foreign Private Issuer Pursuant to Rule 13a-16 or 15d-16 of the Securities Exchange Act of -------------------------- 1934 ---- August 21, 2003 Commission File Number 001-14978 SMITH & NEPHEW plc (Registrant's name) 15 Adam Street London, England WC2N 6LA (Address of registrant's principal executive offices) [Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.] Form 20-F X Form 40-F ------- ------- [Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1).] Yes No X ------- ------- [Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7).] Yes No X ------- ------- [Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing information to the Commission pursuant to Rule 12g3-2 (b) under the Securities Exchange Act of 1934.] Yes No X ------- ------- If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82- n/a. Total Pages: 3 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Smith & Nephew plc (Registrant) Date: August 21, 2003 By: /s/ Paul Chambers ----------------- Paul Chambers Company Secretary 2 Smith & Nephew plc T 44 (0) 207 401 7476 [COMPANY LOGO] We are smith & nephew 15 Adam Street F 44 (0) 207 960 2350 London WC2N 6LA www.smith-nephew.com England 21 August 2003 SMITH & NEPHEW INFORMED OF SEC INFORMAL INVESTIGATION INTO CENTERPULSE ACCOUNTING Smith & Nephew has been informed by Centerpulse AG that the US Securities and Exchange Commission is conducting an informal investigation into certain Centerpulse accounting issues. Smith & Nephew has no further details to impart at this time. Smith & Nephew announced recently that it does not intend to increase its offers for Centerpulse and InCentive Capital. Under Swiss law Smith & Nephew's offers for the two companies remain open until 27 August 2003. Enquiries Angie Craig Tel: +44 (0) 20 7401 7646 Smith & Nephew David Yates Tel: +44 (0) 20 7831 3113 Financial Dynamics United States of America The offer for Centerpulse shares is being made in the United States only through a prospectus/offer to exchange, which is part of a registration statement filed with the SEC by Smith & Nephew Group. Centerpulse shareholders who are US persons or are located in the United States are urged to read the registration statement, including the prospectus/offer to exchange included therein, and the other documents filed, or to be filed, with the SEC by Smith & Nephew Group or Centerpulse relating to the Centerpulse offer, because they contain important information about the Centerpulse offer. You may obtain a free copy of these documents from the SEC's Web site at www.sec.gov. You may also obtain this information from Morrow & Co., Inc., the US information agent for the Centerpulse offer, at (800) 607-0088, or by e-mail at centerpulse.info@morrowco.com News