EVERTON could be docked more points after breaking more Premier League financial fair play rules along with Nottingham Forest.
The two clubs are expected to be charged with breaching profit and sustainability rules.
Everton were charged with the offence earlier this season after recording financial losses of £44.7million for the 2021-22 season – bringing their three-year total to £124.5m.
That exceeds the Premier League threshold, which permits a maximum loss of £105m across three years, by £19.5m.
The Premier League subsequently punished the Toffees with a ten-point deduction and Everton are at risk of being sanctioned again for overspending between 2021-2024.
Nottingham Forest are also expected to be charged after reporting an annual loss of £45.6m in their last accounts.
Forest have spent a huge amount following promotion to the top flight to ensure Premier League survival.
But according to the Daily Mail, the club will use the summer sale of Brennan Johnson as part of their defence.
The winger was sold for £47.5m after the club previously knocked back a bid of £30m earlier in the summer from Brentford.
If Forest had sold Johnson to the Bees in June when the offer was made the money would have reduced their overall losses between 2020-23 – which is the period they are believed to have breached FFP rules.
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However, for the club’s sustainability they argue it was better to accept nearly £50m for Johnson in August.
A Forest spokesman said: “Promotion to the Premier League will always create challenges.
“The club approaches all such challenges with its long-term financial sustainability firmly in mind, as the Premier League rules intended.”