Will he be classified as a company director and if so, under what classification will he fall under?

Three years ago, he was disqualified from acting as a company director for engaging in fraudulent trading. Despite this disqualification, he incorporated a single member private company and in order to avoid the consequences of his disqualification order. He arranged for his two brothers to act as company directors. Both of the brothers have no business experience and are in effect directors 'in name only' and neither have been actively involved in the running of the company since incorporation. He arranged for his former accountant to run the company on his instructions although he took no shares in the company and was never officially appointed as a director. The accountant assumed the title of managing director. The company incurred a significant loss when a client of the company went into insolvent liquidation and also experienced a severe cash crisis and could no longer afford to pay company debts. Despite this, the company continued to trade, and to facilitate trading, the company extended its overdraft facility and deferred payments to numerous creditors. The company's financial position did not improve and after reviewing the company accounts, he decided to protect his own financial position by selling company assets and also crossing numerous cheques payable to the company from debtors and logging these into his own personal bank account. The company was placed into compulsory liquidation on the grounds of insolvency and the appointed liquidator discovered the events that had taken place in the company post-incorporation. Will the accountant be classified as a company director and if so, under what classification will he fall under? Is there any potential for the brothers to be held liable for the debts of the company in relation to the law surrounding directors duties?