Prospective Sheffield United owner Dozy Mmobuosi is working to convince the EFL that he should be given the opportunity to buy the club.
Mmobuosi was expected to have completed his takeover of the Championship side at this stage.
However, the Nigerian billionaire’s finances are in question, which has led to action on his part.
Per The Mail, financial accounting group Deloitte will be handling the case of independently auditing his companies.
His Tingo Group are said to have revenues in excess of one billion euros.
The EFL’s Owners’ and Directors’ tests have become more intense in recent years, given past takeovers led to the issue of the ownership not having enough funds to run the club in subsequent months and years.