@capnhand.
I would agree with you if this was ordinary wages but it think that directors fees can be treated differently. I would also agree that the option is available to include the fees in 2013 and create a loss and carry it back but that depends on the OPs income in both years, if they are a higher rate taxpayer in both year then fine, if not there may be a tax loss.
I have never seen directors fees disallowed by Revenue in the year that they were accrued.
The issue I see is that the PAYE/PRSI is owed since 14 January in a case where the remuneration is not paid within 6 months of the year end. So the exposure is to interest.
But your comment "You should get your accountant to deal with this" is most appropriate.