02 August 2025
**"Director simpliciter"** means a **director in the simplest or plain sense**, without any additional qualifiers or special status.
In legal or corporate context, it refers to a person who holds the position of a director on the board of a company **without any special designation** like Managing Director, Executive Director, Nominee Director, Independent Director, etc.
So, **director simpliciter = just a regular director** with the basic role and duties as per the Companies Act.
If you want, I can explain more about the different types of directors and how “director simpliciter” differs from others. Would that help?
CAclubindia
