Sheffield Wednesday lost out to Derby County on the final day of the 2021/22 season after a 3-3 draw at Pride Park, ultimately finishing bottom of the Championship below fellow relegated teams, Wycombe and Rotherham United.
Derby’s place in the second tier has now been thrown into doubt, however today’s 9am fixture release will be ‘published in full based on the 2020/21 final standings’.
A statement from the EFL released late last night read, “An independent Disciplinary Commission has delivered its verdict on sanctions for Derby County relating to ongoing disciplinary proceedings.
“In May, an Independent League Arbitration Panel ruled that the Disciplinary Commission was wrong to dismiss the League’s expert accountancy evidence, which demonstrated that the Club’s policy regarding the amortisation of player registrations was contrary to standard accounting rules.
“More specifically, the panel determined that the Club’s policy was not in accordance with accounting standard FRS102 because it failed to accurately reflect the manner in which the Club takes the benefit of player registrations over the lifetime of a player’s contract.
“Tonight, the Disciplinary Commission has announced that the sanction to be imposed in respect of those breaches, is a financial penalty of £100,000 to be paid to the EFL and a reprimand for the Club as to its future conduct regarding the preparation of its Annual Accounts.
“In addition, the Club has also been ordered to file restated accounts for financial years ending 30 June 2016, 2017 and 2018 that meet the requirements of FRS102, together with updated Profit & Sustainability calculations if necessary.
“Both Derby County and the EFL have the right to appeal that sanction decision.
“That being the case, ahead of the publication of the 2021/22 season fixture lists on 24 June at 9am, the EFL can confirm that it has developed an interchangeable fixture list for Derby County and Wycombe Wanderers, while the disciplinary process is finalised.
“The fixture list for both the Championship and League One will be published in full based on the 2020/21 final standings, pending any appeals relating to this decision.”