According to standard corporate governance practices, it is not advisable to backdate a Board Resolution for accepting the resignation of a director. The effective date of a director's resignation should typically align with the date of acceptance by the Board.

Backdating a resolution may raise legal and regulatory concerns as it can be seen as an attempt to manipulate the timeline of events. It is important to maintain transparency and accuracy in corporate documentation to ensure compliance with applicable laws and regulations.

If a director has already resigned but the Board failed to hold a meeting to formally accept the resignation, it is recommended to convene a Board meeting as soon as possible to address the matter. During the meeting, the Board can acknowledge the resignation and formally accept it with the appropriate effective date based on the actual date of resignation.