Everton have been referred to an independent commission over an alleged breach of the Premier League's profitability and sustainability rules.
The alleged breach is for the period ending with the 2021-22 season, when the Toffees avoided relegation by four points.
Burnley, who were relegated from England's top division last season, and Leeds wrote to the league in May to question whether Everton's reported three-year losses of £371.8million breached financial rules.
The league's profit and financial sustainability rules allow clubs to lose a maximum £105m over a three-year period or face sanctions, which include points deductions for serious breaches.