The High Court confirmed it extends beyond formal office holders to persons involved in management decisions that have a substantial impact on the corporation. Alternatively, they can give written notice of the resignation to the Australian.Securities and Investments Commission. Basically, the law regards someone who manages the affairs of a company on behalf of its shareholders as a director. What are the different types of director? Gonzales Unified School District is located in Gonzales, CA. The preparation of our Consolidated Financial Statements is in conformity with US GAAP.