Director conduct reporting & DCRS

Build a fair evidence record

Obtain and preserve the books, bank information, explanations and relevant transaction records. Identify the director’s actual involvement and the period being considered. Distinguish a missing document, an allegation and an evidenced conclusion.

Provide the information required by the relevant reporting framework. Where facts remain uncertain, describe the gap and the enquiries made. Directors’ responses and evidence which may contradict a concern are part of a fair assessment.

Use the correct reporting route

The reporting system, legal duty and recipient depend on jurisdiction. Do not use a public complaints route as a substitute for an office-holder’s statutory report. Registered-service access is separate from the public guidance linked below.

Preserve the report, its supporting evidence and any further information supplied. Later discoveries may require a supplementary report under the applicable rules; a first submission should not be treated as the end of the investigation.

Keep possible outcomes separate

The authority decides whether further public-interest investigation is appropriate. Disqualification may follow statutory proceedings or an undertaking where the requirements are satisfied. Insolvency itself does not establish that a director acted improperly.

The estate may separately have claims for recovery of money or property. Those require their own legal basis, evidence, funding and assessment of recoverability. An NCA report or an OFSI report, if required, remains a separate obligation.

England and Wales: source route

For relevant Great Britain company insolvencies, section 7A of the Company Directors Disqualification Act 1986 and the applicable reporting rules underpin the report. The Insolvency Service’s current explanation states that the office-holder must report within three months. Use DCRS and its instructions to check the precise trigger, reporting requirements and any supplementary information.