An important iXBRL requirement is that the names of the directors who sign the directors report (and balance sheet) MUST be identical to one of the names in the ‘Officers’ tab.  This means identical in terms of spaces, full stops and use of capitals.

E.g. If the officers tab shows the director’s name as Steven Jones and for the balance sheet signatory it shows Mr S Jones, this will fail iXBRL filing.  The name for the balance sheet signatory must also show Steven Jones.