Company directors financially accountability is strictly for tax withholdings, sales or commodity taxes, like value-added tax. Typically, they are not personally accountable for acts beyond their control, but can and will be sue for not fulfilling their job expectation by stockholders . They are also generally not liable for errors of judgment, but may be sued for negligence by third parties or stockholders. They can and will be sue for negligence in their job by 3rd-parties and by stockholders.