Smith wants to improve transparency within the game
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The Scottish Football Association is to review its process for dealing with appeals against red cards at the end of the current season.
At present referees are asked to review their own decisions if a club submits an appeal.
"There's been much debate in recent weeks about how claims of wrongful dismissal are dealt with by the SFA," said chief executive Gordon Smith.
"I feel the time is probably right to have a review of the current system."
Smith will ask the Disciplinary Procedures Working Party to look at the system when it meets again in April.
"It's time to see if there are ways in which we can make the kind of improvements which work for clubs, players and, crucially, referees," added Smith.
"It is absolutely right that the referee is the person in charge of a match and it is vitally important that we do not do anything to undermine that.
"That is why the review will seek the views of referees as well as players and clubs.
"I want us to be in a position where we have a system that can be held up as an example to other Associations across the world.
Hearts were unhappy after defender Marius Zaliukas' red card for violent conduct against Aberdeen in December was upheld upon review by match referee Iain Brines.
The decision prompted the Lithuanian to state he was considering leaving the Scottish game.
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