Mr. R, a director of a bank, was convicted of an offence involving moral turpitude and sentenced to two years' imprisonment on 1 April 2025. His sentence expired on 31 March 2027. Under Section 164 of the Companies Act 2013, from which date can he be appointed as a director of any company?

Section 164 of the Companies Act 2013 specifies the disqualifications for appointment as a director. Clause (1)(e) provides that a person convicted by a court of an offence involving moral turpitude and sentenced to imprisonment for not less than six months is disqualified for a period of five years from the date of expiry of the sentence. Mr. R's sentence of two years' imprisonment expired on 31 March 2027, and the five-year disqualification runs from that date, ending on 31 March 2032. He can therefore be validly appointed as a director only from 1 April 2032; the disability does not end upon release, is not permanent, and any appointment before April 2032 would contravene Section 164.