Humm board member Andrew Darbyshire refused to sign off on the consumer and commercial finance company’s full-year accounts, reflecting deep division on the board as it also fielded a $286 million bid led by chairman Andrew Abercrombie.

Darbyshire, who was appointed an independent Humm director in October last year, refused to ratify the annual accounts over the accounting treatment of various items, said two sources who requested anonymity to speak freely.