Everton could face a points deduction for breaking the Premier League's new profit and sustainability rules.
The Toffees recorded combined losses of over £260m between 2017 and 2020, which typically would be a clear breach of Premier League guidelines, which state that clubs are only allowed to lose a maximum of £105m over three years.
But the spending rules have been tweaked due to the financial implications of the coronavirus pandemic, with the three-year span extended to four.