The Premier League have introduced a new rule following Everton’s Financial Fair Play charges last season which compels clubs with a recent history of overspending to submit their accounts three months before the rest of the top flight.
Under Rule E.48 clubs who are forecasting losses must file audited accounts to the Premier League by December 31 rather than the standard March 31 deadline.
The new regulation is an attempt by the Premier League to ensure that any disciplinary cases arising from alleged breaches of FFP rules are dealt with before the end of the same season.