For the application of a standardized numerical procedure for the specific absorption rate (SAR) assessment of a mobile phone, it is imperative to first validate the numerical model of the phone. For this purpose, it is proposed in the currently developed numerical SAR standards, to compare the simulated and measured SAR distributions for the configuration of the phone placed against a flat phantom filled with tissue equivalent liquid. In order to estimate the maximum permissible deviation between these SAR distributions, reference dipole antennas are herein investigated both numerically and experimentally. The maximum deviation obtained using a reference dipole antenna is expected to provide an estimate of the minimum deviation using a mobile phone.