No such report to say who disabled smc. However if smc is stopped the client status will be offline in the computer status report
If you have a Security Information or Event Manager like SSIM, CISCO Mars, ArcSight you can do that, you can create a incident for that.
However in SEP you can view it either from Home Page or you can add it in your daily Report/Checklist.
There is already an idea in place but not sure when it will be implimented. Apart from this you can create notification incase if something goes wrong u will get an alert.
Ref: https://www-secure.symantec.com/connect/forums/need-monitor-when-clients-endpoint-protection-disabled#comment-7091711