1.   Each region has a director and all the regional directors meet together as the Branches Committee.

2.   Now you have directors, shareholders etc.

3.   At the time of the alleged fraud, MPL had three directors Peter Gough, current chairman John Harris and Alan Moore.

4.   None of the overpayments were to companies that had directors in the second category.

5.   And companies are likely to put more emphasis on having directors who are not afraid to challenge management, if necessary.

6.   Above all they have a director, Jean-Christophe Maillot, with impressive nerve.

7.   Breeden said that all accounting firms should have such directors, in part to deal with issues of whether management needs to be changed.

8.   But even with this step, the board would still have many directors with close connections with Andreas, the chief executive, or the company.

9.   Each company will have two directors with voting rights on the new board.

10.   If the company has a human resources director, this person can do it, or there are plenty of consultants who can be contacted.