Everton and Nottingham Forest are expecting to be informed that they have been charged with breaking Premier League spending rules.
Everton were docked 10 points earlier in the season for breaching financial fair play regulations but can be charged again for their more recent accounts, while Forest are the other club thought to be at risk.
According to Mail Sport, if Forest are ruled to have transgressed, part of their defence is likely to involve the sale of Brennan Johnson to Tottenham for £47.5million in August.
As FFP calculations are made over a three-year period ending on June 30, the Johnson deal will count towards the reckoning for 2021-2024 rather than 2020-23.
Clubs are permitted to make financial losses of £105m over a three-year period, with Forest reporting an annual loss of £45.6m in their last accounts.
