Everton and Nottingham Forest now face a potential points deduction after being charged by the Premier League for breaching financial regulations.
Both clubs have now been referred to an independent commission for allegedly breaching the Premier League's profitability and sustainability regulations (PSR).
Everton are already in the process of appealing the 10-point deduction relating to the 2021/22 season.
The Toffees' statement read: "Everton Football Club acknowledges the Premier League’s decision to refer a breach of Profit & Sustainability rules (PSR) for the assessment period ending with the 2022/23 season to an independent Premier League commission.
Everton and Nottingham Forest have been charged
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"This relates to a period which covers seasons 2019/20, 2020/21, 2021/22 and 2022/23.
"It therefore includes financial periods (2019/20, 2020/21 and 2021/22) for which the Club has already received a 10-point sanction.
"The club is currently appealing that sanction. The Premier League does not have guidelines which prevent a Club being sanctioned for alleged breaches in financial periods which have already been subject to punishment, unlike other governing bodies, including the EFL.
"As a result - and because of the Premier League’s new commitment to deal with such matters 'in-season' - the Club is in a position where it has had no option but to submit a PSR calculation which remains subject to change, pending the outcome of the appeal.
"The Club must now defend another Premier League complaint which includes the very same financial periods for which it has already been sanctioned, before that appeal has even been heard.
"The Club takes the view that this results from a clear deficiency in the Premier League’s rules. Everton can assure its fans that it will continue to defend its position during the ongoing appeal and, should it be required to do so, at any future commission – and that the impact on supporters will be reflected as part of that process."
Forest released a more brief statement, which read: "Nottingham Forest acknowledges the statement from the Premier League confirming that the club has today been charged with a breach of the league’s Profitability and Sustainability Rules.
"The club intends to continue to cooperate fully with the Premier League on this matter and are confident of a speedy and fair resolution."
All 20 Premier League clubs submitted their financial accounts for the 2022/23 season on December 31.
Everton fans have been protesting against their original punishment
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Top-flight teams are permitted to lose a maximum of £105million over a three-year period.
The latest charges against both Everton and Forest mean both clubs are at risk of being given a points deduction.
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Nottingham Forest also plan to appeal the charge
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Manchester City have been under investigation for nearly a year now after being chaged with 115 alleged financial breaches.
City have reportedly agreed a trial date with the Premier League for the Etihad outfit to stand in front of an independent panel for later this year.
But it's also been reported that a conclusion may not follow until the end of next season.
