Another 60 fiendishly clever and original puzzles from Professor Smith who has been awarded degrees by the universities of Manchester and London and has held professorial chairs in accounting at universities in both UK (Sheffield, Leicester) and Australia (Adelaide, Perth). He is currently Adjunct Professor of Accounting at the University of South Australia. Malcolm Smith's worldwide reputation resides in the analysis and interpretation of corporate narratives and their links to financial performance. This expertise in 'words', 'meanings' and 'cryptic messages' fostered an interest in complex crosswords which has resulted in this compilation of cryptic puzzles.