This Director Factsheet is courtesy of McCann FitzGerald
A director is any person who occupies the position of director, by whatever name called. So for the purposes of the Companies Act 2014 (the “Act”) it is the role assumed by the person in the company and not the person’s title that determines whether he or she is, in fact, a director. The de facto director is a category of persons who assume the role of director despite not having been properly appointed and duly registered (as would be the case for a de jure director).