Implications of acting as a company director but not having shares

I'm hoping someone can point me to something to read or help explain the implications for me.

The situation is my accountant set up a ltd company for me back in Feb. I am the sole director with 100% of shares. Due to the urgency of getting the company set up, he engaged someone on my behalf to act as a company secretary until i could get my mum (who is in Australia) to sign the papers to act as company secretary.

While I was home in Australia I got my mum to sign the paperwork to transfer over the company secretary to her and forwarded this onto the accountant. A few weeks later he sent me more forms to sign and again today I got more forms. When I questioned the forms (as they appeared identical to the ones I had already signed) he said they related to another submission. When i then asked why there were multiple submissions he said that he had listed my mum in error as company secretary. After numerous emails back and forth, I finally understand what he is doing and the rationale for it, but I want to be clear of the implications for my mum.

His proposal now is that both myself and my mother are listed as company directors, however that I hold 100% of the shares. This means that I can also now be company secretary (whereas I couldn't previously as you can't be sole director and secretary). His rationale for this I believe is simply down to the time it will take for any documents to be signed and then posted from Australia back to Ireland. So if I act as company secretary the process will be faster.

He has said that the other company director (mum) has no real role except to ensure compliance with company law. While I don't expect things to go bad, I want to understand the best I can the implications for my mum if she does become a director, rather than the company secretary.

So if anyone can help me out, or point me in the direction of something reliable to read that would be much appreciated.