Everton are expecting to be referred to an independent commission for a second year running alongside Nottingham Forest for breaching the Premier League’s Profitability and Sustainability Rules, according to The Athletic.

Despite Everton having a positive net-spend in the transfer market for the last three windows, David Ornstein reports that the expectation is that both teams will face charges from the League for excessive expenditure.

If accurate, it would contradict the noise emerging from the club earlier this month that the Blues would be in compliance for the last financial year which lasted to June 2023 but would corroborate rumours at Goodison Park during today’s game against Aston Villa of a suspended 10-point deduction.

Under the Premier League’s new protocol, designed to expedite the adjudication process so that penalties can be applied in the same season, clubs had to submit their preliminary accounts by the end of December.

Ornstein states that the filed finances are anticipated to demonstrate that Forest is in violation since they have spent more than £250 million on new players since their promotion in 2021, while Everton’s spending on the Bramley-Moore Dock stadium will guarantee that they stay over the threshold.

However, the Toffees would effectively be punished twice for two of the last three seasons if the Premier League brought charges and a new commission found them guilty. This punishment would be in addition to the 10-point deduction the team already received, which they are contesting with an appeal scheduled to be heard in the upcoming weeks.

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