Everton have been referred to an independent commission over alleged breaches of the Premier League's profitability and sustainability rules, the governing body has announced.
The Merseyside club have been charged with breaches of the league's Financial Fair Play rules related to the period ending with the 2021-22 campaign.
A 10-month investigation began in the spring of 2022 after the club's relegation rivals Leeds and Burnley wrote to the Premier League questioning whether Everton's significant losses over three years contravened the league's rules.
Everton reported losses last season of £371.