This article delves into Section 167(1)(b) of the Companies Act 2013, which pertains to the vacation of a director's office due to non-attendance at board meetings. It clarifies the nuances of the '12 months' period, exploring its interpretation in relation to financial and calendar years, and the definition of a 'month'. The document also examines practical scenarios and the author's views on how to interpret this section, offering guidance for company law practitioners. It is a valuable resource for directors, company secretaries, and legal professionals seeking to understand compliance requirements.