Everton have been warned they face a third Premier League charge for breaking financial rules.
The Toffees were formally notified it had been accused of breaching the Premier League's profit and sustainability regulations (PSR) for a second consecutive year on Monday.
That came with the Toffees appealing against the 10-point deduction imposed in November for breaches in 2021-22.
But football finance expert Stefan Borson, who said that Everton were entirely aware of the rules, suggested they face being hit by another charge for a breach next season.
Borson told talkSPORT: 'In the written reasons for the first breach sanction, the independent commission hinted that Everton failed for 2022-23.