Community-based and non-profit companies should be excluded from this provision. Those doing voluntary work may become directors of companies and though they are not paid, they will be responsible if the company does not act properly. Also, as co-owner of a small business, I know there are hundreds of laws on compliance. If the Minister of State could define the number, directors would know which laws were which and what they must be responsible for. The auditing and financing laws are straightforward but directors must inform themselves about others such as health and safety laws. If directors do not brief themselves, they can end up in the courts and one may find eventually that people will not take up directorships as it is not worth the money.