Everton have been awarded four points back by the Premier League – and attention will now turn to the second charge that has honed into view.
The Toffees and Nottingham Forest have been charged with a further breach of Profit and Sustainability Rules.
The Premier League verdict is set to arrive in April, with an appeals process likely to follow suit.

Unfortunately, the appeals process will need to be confirmed by the Premier League’s AGM, which takes place five days after the end of the current season.
Therefore, there’s a genuine possibility of clubs’ positions being altered after the end of the current campaign.
David Ornstein on Everton second appeal
Regarding the most significant stories, looking further than The Athletic’s David Ornstein is foolish.
The former BBC Sport journalist always has his finger on the pulse regarding the most relevant news.
Talking on The Athletic Football Podcast, Ornstein has detailed how a “farcical” situation could emerge at the end of the season.
“The big thing is that it is not over by any means. We are only partway through the process. Which kind of underlines the mess we are in,” he said.
“The second charge for Everton and first for Nottingham Forest need to be wrapped up by mid-April, but it’s conceivable that we won’t get an absolute conclusion until the 24th of May.
“Which is five days after the end of the season, in time for the AGM in which places are allocated for the subsequent season.

“So we could have the likes of Everton and Burnley playing on the final day, not knowing if they will be playing in the Premier League next season. That feels pretty farcical.”
Despite Everton reining in their spending, Ornstein feels it’s unlikely they will avoid another punishment.
“The commission details how Everton were warned about their excess spending and, at times, they ignored these and continued to spend,” he added.
“The most recent trend has been to spend a lot less. They’ve brought their house in order impressively, but it might not be enough to see them escape the second time.
“Whether we like it or not, some other clubs will feel this is too lenient. I’ve seen comments from rival fans suggesting that six points is no deterrent. It should be a draconian punishment to ensure they keep their house in order.”
Premier League mess set to unfold
If the Premier League decide league positions after the end of the season, there will be immense scrutiny across the football sphere.
For their sake, there will be hope that the relegation battle will be set in stone by the end of May, with three teams cut adrift at the bottom.
However, with Forest and Everton both towards the foot of the table, there’s every chance of just a couple of points separating them and the dotted line.
This could be as chaotic and controversial an end to the season as we’ve ever witnessed.
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