Steven Rosen’s defence of his record has raised fresh questions about how the EFL applies its “fit and proper” rules to football owners. The Sheffield United co-chairman is facing scrutiny after the company used to buy the club was wound up over an alleged £35 million unpaid fee, despite the EFL having previously approved the takeover.

Rosen was also a director of US medical manufacturer Invacare when it filed for bankruptcy in 2023, potentially constituting a second insolvency event under EFL regulations. Such a finding could prevent him from acting as a controlling owner or director, while the league is separately examining the ownership restructuring and possible attempts to avoid payment; Sheffield United could also face a points deduction.