Hi, we have been declaring directors remuneration from 2010 on the financial statements. It has never been paid out to the directors and it should have been journaled to their loan accounts. But that has not been done and I want to make a correction for it this year. I am happy that this will show as an expense on the 2017 statements, but I also know that it has been allocated as an expense in my previous statements. However, the loan accounts of the directors have not been corrected. Can I still make the correction this year? What is the complications and must the IRP5's be resubmitted via Easyfile for all these years in order for to make this correction in their loan accounts? Also, if I credit the applicable loan account, what do I debit since directors remuneration has already been shown as an expense in the previous years (but only on financials)?