Everton are at risk of suffering another points deduction if they are found to have breached spending rules in their next set of accounts, according to reports.
Earlier this month, the Toffees were deducted 10 points for breaching Premier League profit and sustainability rules, which plunges the Toffees into 19th in the table.
The club was referred to an independent commission in March for alleged breaches which related to the 2021-22 season and a hearing took place last month.
Now, according to The Times, Everton are preparing to submit their accounts from the 2022-23 season to the Premier League - with a deadline set for December 31st.