After all, directors are more familiar with the company and its day-to-day transactions than anyone else since this is their responsibility. Even if directors have followed procedures and received advice from qualified management advisors and auditors, this does not mean that directors should not evaluate information received under s189 set out in Sheahan v Verco & Hodge [2001] SASC 91. the editors said there was too much information compromising 450 pages. However, as Justin Middleton said, directors could minimize the information so that they only receive the vital information that is understandable to them. After all, it is important that directors understand the type of situation they are encountering and certify that the financial statement is accurate. Otherwise, if directors do not control the financial statements and rely solely on auditors and management, being a director would have fewer requirements which could lead to an unqualified person becoming a director and causing the company to go into liquidation. Not to mention that directors should have more experience and knowledge accumulated throughout their life as this is what differentiates them