The EFL have launched an investigation into allegations they were supplied a fabricated financial document by Watford.
The Daily Telegraph reported on Monday that the Hornets submitted a forged banking letter to the administrative body when Gino Pozzo took sole charge of the club in 2014.
According to the report, the document purporting to be from HSBC was used as proof of funds, enabling Pozzo to complete his takeover of the Hornets.
However, The Telegraph go on to state that 'there is nothing to indicate Pozzo himself had any knowledge that a forged HSBC letter had been obtained or submitted on his behalf'.