Derby County have been charged by the EFL for recording excess losses following a review of their Profitability and Sustainability submissions.
The violation relates to accounts submitted for a three-year period ending 30 June 2018.
EFL Statement on Derby: 'Following a review of Derby County’s Profitability and Sustainability (P&S) submissions, the EFL has charged the Club for recording losses in excess of the permitted amounts provided for in EFL Regulations for the three-year period ending 30 June 2018.' pic.twitter.com/ATr1zUJdFT— Tom Carnduff (@TomC_22) January 16, 2020
An EFL statement read: "
"The Club will now be referred to an independent Disciplinary Commission, which will hear representations from both the EFL and Derby County.
"As these matters are now subject to proceedings, the EFL will be making no further comment at this time."
During the three-year period in which the Rams violated P & S regulations they reached the Championship playoffs on two occasions, failing to win promotion to the Premier League both times.
The news of possible punishment comes just a few months removed from an incident that led to Derby captain Richard Keogh being sacked by the club.
In a team bonding event gone wrong, Tom Lawrence and Mason Bennett both drove home intoxicated, with Lawrence crashing his car into a lamppost while Keogh was in the passenger's seat. The incident led to the Rams' skipper's contract being terminated, while the other two players involved got away with heavy fines and community service.
Derby are not the first side to fall foul of the EFL's P & S regulations this season. Sheffield Wednesday faced a charge for breaching the rules regarding the club's submission of financial records for the period ending July 2018.
Birmingham City have also fallen foul of the regulations, with a recent report suggesting that the Blues could face a