as far as I have experienced all non B's must have a WP. I look after 50 or so companies/clients in Koh Phangan FYI. Still I have seen people posting it's possible to get a non B being solely a director. However, I do operate in a notoriously ermmm difficult area - lorded over by koh Samui immigration 😔😔
requirements for what? To be director or minimum 20% s/h, plus work permit, letter of job offer/sponsorship from company and a valid employment contract, company docs and certificate also.