Derby have been charged by the EFL for recording losses in excess of the permitted amounts under Financial Fair Play rules.
Following a review of the Sky Bet Championship club’s profitability and sustainability submissions, league chiefs ruled the Rams were in breach of regulations for the three-year period ending June 30, 2018.
“The club will now be referred to an independent disciplinary commission, which will hear representations from both the EFL and Derby County,” said an EFL statement.
“As these matters are now subject to proceedings, the EFL will be making no further comment at this time.”
Spending regulations allow Championship clubs to lose £39million over a three-year period.
Derby reported combined pre-tax losses of just over £8m for the period in question, having posted a profit of £14.6m in their latest accounts.
However, those figures were boosted by the £80m sale of their stadium to owner Mel Morris – with the club subsequently leasing it back.
It was a deal which attracted criticism from fellow Championship clubs and is now coming under increased scrutiny.
Last March, Birmingham were deducted nine points by the EFL after a similar charge of breaching profitability and sustainability rules was proven against them.
