• Directors: includes, de jure, de facto and shadow directors. Foreign directors can also receive the order (Re Euroking Miracle (IRL)). Nominee directors are also not immune; this will be considered by the cts on the relevant facts of the case (Re Tralee Beef and Lamb (IRL)). Non-exec directors can be part time or take a purely passive role, their conduct will be judged based on their role subject to the general rule of directors’ duties. Re Lynrowan (IRL): where a person is not validly appointed as a director, he many nonetheless be recognised as such in certain circumstances. Gray v McLoughlin (IRL): circumstances found him to be a de facto director such as: other directors considered him to such and believed he was appointed as such; accepted his description as finance director with the co; sat regularly at board meetings; had full information about the co; and had responsibilities over the financial affairs of the co. Directors had however acted honestly and responsibly so the order was dismissed. McCoy v Courtney: husband and wife. Wife made an objection to the order. Interestingly restricted the wife but her name was all over the credit cards. Dorchester Finance v Stebbing (UK): 2 non-exec directors held liable for the losses of the executive director, had they intervened the losses would have been avoided. if a director has a particular skill, he is expected to exercise it and failure to do so may render him in breach of his duties.