Nottingham Forest are reportedly being seen by experts as one club who are 'most at risk' of being hit by sanctions for breaching the Premier League's financial rules.
According to The Times, Nuno Espirito Santo's side are considered to be 'sailing close to the wind' by financial writers following their spending in the previous transfer window.
The outlet also reports that fears are mounting that Everton could be in further trouble and may face a second charge after the Toffees were slapped with a 10-point deduction in November for breaching the Premier League's profit and sustainability rules (PSR).