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Shadow director disclosure

Should a shadow director be disclosed within the director's report and other disclosure relating to directors (ie as if they were a director)? If yes is the term shadow director used?

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No disclosure in the directors report
If this shadow director controls the company by way of majority shareholding or some other means then you may need to refer to them in the controlling party note, although you wouldn't refer to them as 'shadow director'. Director disclosures within the accounts are strictly for real directors.

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