There had been many cases when we engage with new client, we are offered stories that previous accounting office did not allow them to accrue bonus. Of course you can accrue bonus. It is just that in most cases accrued bonus may not be deductible for tax purposes. When meeting certain conditions, employee bonus may be all deductible even if you accrue them, so contact your tax office 3 month before closing to see how it is done.
Unfortunately for director bonus, accruing them as tax deductibles at the year-end is not allowed. Director bonus in most cases is not tax deductible so consult with your tax accountant closely for director compensation if you want to secure them as tax deductible expenses.