Everton could face yet another punishment from the Premier League in the near future following confirmation that clubs can be penalised for breaching profit and sustainability rules in consecutive seasons.
The Toffees were found guilty of breaching Financial Fair Play (FFP) rules last week, resulting in a ten-point deduction. The punishment has seen Sean Dyche's men drop down the 19th, level on points with bottom-of-the-table Burnley, after climbing up to 14th.
It's expected that the Merseyside outfit will formally submit an appeal this week against their penalty. A club statement in the aftermath of the punishment confirmed their dissatisfaction at the 'harshness and severity' of the deduction.
Everton's punishment came as a result of their losses for the financial year 2021/22. The accounts for that year pushed them £19.5million over the £105million limit allowed over a three-year period.
The Premier League's strict penalty on the Toffees has sent fears among Chelsea and Manchester City supporters. The Blues face questions about their success under Roman Abramovich after leaked documents appeared to show a series of payments that potentially breached FFP rules.
A joint investigation has revealed that tens of millions of pounds were spread out over a decade. The transactions are believed to be for Chelsea's benefit, with questions being asked whether the relevant governing bodies were aware of the accounts.
English champions Man City face sincere punishment after being charged with 115 alleged FFP breaches between the 2009/10 and 2017/18 seasons. Both scenarios are being closely monitored by the rest of the league, with the possibility of relegation being predicted.
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However, things could be about to get worse for Everton - sparking further concern at Stamford Bridge and the Etihad Stadium. According to The Times, the Toffees could be further penalised depending on their accounts for the year ending 2023.
The Premier League has asked clubs to provide visibility of their accounts by December 31 in order to determine whether the profit and sustainability rules have been followed.
The latest year of accounts will make up the next three-year period, plus the final two years of the previous assessment. The Toffees recorded £120.9million losses in 2021 and £44.7million in 2022, meaning their 2023 account must produce a strong set of results - they are currently £60.6million over the £105million limit.
Fortunately for Everon, the player sales of Anthony Gordon, Moises Kean, Alex Iwobi and Demarai Gray - as well as the loss of wages from Yerry Mina and Neal Maupay - will reduce proceedings on the football side.
Should further punishment be dealt for Everton, it would provide additional concern at Chelsea and Man City. The Premier League are clearly clamping down on FFP regulations.