The Premier League is set to notify Everton and Nottingham Forest of potential breaches of profitability and sustainability regulations (PSR), which may lead to a points deduction, as reported by The Athletic.
The formal charges are expected to be communicated to both clubs on Monday, January 15.
Subsequently, Everton and Nottingham Forest will be referred to an independent commission to address the alleged violations. If found guilty, potential punishments may include fines or a deduction of points.
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Premier League clubs are allowed a maximum loss of £105 million over a three-year period, equivalent to £35 million per season.
It’s noteworthy that Everton has already incurred a 10-point deduction earlier this season due to a separate breach related to the 2021-22 season.