Another Premier League club is 'at most risk' of breaching the division's financial regulations, according to a new report - weeks after Everton were handed a points deduction.
The Toffees were docked 10 points for a breach of the Premier League's Profitability and Sustainability Rules.
Everton announced that they would appeal, describing the sanction as a 'wholly disproportionate and unjust sporting sanction'.
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Sean Dyche's side quickly overcame that sanction by virtue of their subsequent strong league form, but have since lost their last three games and are just one point above the relegation zone.
Now, according to The Times, Nottingham Forest are seen as being 'most at risk' of breaches of financial rules, with all 20 clubs set to find out imminently if they have committed any wrongdoing.
It is part of a new system by the Premier League in order to fast-track any charges against clubs if they need to be brought, thus avoiding the drawn-out process surrounding Everton's sanction.
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The Times add that the new rules meant that all 20 Premier League clubs had to submit accounts for last season by December 31.
Charges, if they are brought, are set to be announced by January 14.
According to football finance expert Kieran Maguire, Forest were 'very much at the limit of their Financial Fair Play allowance' when they were promoted to the top flight in 2022, and believes they 'would be at the top' of any clubs that may be close to the limit.
As per The Telegraph, Forest insist they have 'fully complied' with reporting obligations.
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In addition, the club have appointed a leading sports lawyer and are said to be planning to use Brennan Johnson's sale to Tottenham as a 'major part' of their defence.
There is no indication, though, that any club has breached any rules at this stage, with any breaches set to be announced by the Premier League on the above date.
The Times also claim there are fears that Everton could be handed a second charge as a result of the new system - although once again, there is no indication that would be the case.
Featured Image Credit: GettyTopics: Nottingham Forest, Premier League, Everton