Everton have released a statement after the Premier League referred the club to an independent commission for an "alleged breach" of profit and sustainability rules.
The Blues expressed their "disappointment" at the decision and stated they are "prepared to robustly defend" their position to the commission.
The full statement from Everton reads: "Everton Football Club is disappointed to hear of the Premier League’s decision to refer an allegation of a breach of Profit & Sustainability regulations to an independent commission for review.