Everton and Nottingham Forest are reportedly set to be referred to an independent commission for breaches of the Premier League's Profit and Sustainability regulations.
Under the league's current PSR rules, clubs are permitted to lose a maximum of £105m or £35m over a rolling three-year cycle.
Alongside Manchester City, Everton are one of only two teams that have previously fallen foul of the Premier League's financial regulations.
While the Citizens are currently arguing their case, Everton have already been handed a 10-point deduction this season for a separate breach relating to the 2021-22 campaign.
The Toffees are currently appealing that sizeable deduction which was the largest sporting sanction handed out in the Premier League's history.
© Reuters
Speaking after Sunday's goalless draw with Aston Villa, Everton boss Sean Dyche admitted that he was unaware whether the club would face a fresh charge.
"You don't know until you know," Dyche told reporters. "The last time, the news came out of the blue. I'll explain further if and when the news comes through."
According to The Athletic, Everton and Forest will be told on Monday that they have been charged with breaking Profit and Sustainability rules.
The two sides have seemingly fallen foul of the regulations after all 20 Premier League clubs submitted their accounts for 2022-23 by December 31.
© Reuters
Everton and Forest are now set to be referred to an independent commission, where they could be hit with a fine or a points deduction.
Under the new guidelines, clubs that are found to be in breach of the regulations will be punished within the same season.
The report claims that the two teams are preparing to fight their case, and they will both have the right to appeal any charges.
While Everton are permitted to lose up to £105m, Forest's limit is £61m due to the club spending two of their previous completed seasons in the Championship.
Everton are currently sitting in 17th place and one point clear of the drop zone, whereas Forest are three points better off in 15th position.
