2 non-executive directors of Soccer X Ltd board, one is an accountant, and the other is a doctor who sits on several public company boards. The below occurs:

Sarah (managing director of Soccer) has been charged with fraudulently misappropriating $1.5 million from Soccer X Pty Ltd to finance her extravagant lifestyle. The company becomes insolvent.

Under section 180, what would each non-executive director have breached? And as a reasonable person, what would you assume?