
Everton and Nottingham Forest have been referred to an independent commission for breaching the Premier League's profit and sustainability rules.
The Toffees have already been docked 10 points this season for breaching the regulations, which allow for losses of no more than £105million over a three-year period, in their 2021-22 accounts. They now face an additional charge for their 2022-23 accounts, which were submitted before the end of December.