Derby County have been charged by the English Football League (EFL) for recording losses in excess of the permitted amounts under Financial Fair Play rules.
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Following a review of the English 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 STG39million ($A74 million) over a three-year period.
Derby reported combined pre-tax losses of just over STG8m ($A15 m) for the period in question, having posted a profit of STG14.6m ($A27.6 m) in their latest accounts.
However, those figures were boosted by the STG80m ($A151 m) 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.
If the club, who are currently 17th in the table, are found guilty they could face a points deduction and a fine.
Last season Birmingham City were docked nine points for overspending and in November last year the EFL charged Sheffield Wednesday with misconduct after the club sold their Hillsborough stadium to owner Dejphon Chansiri to try to avoid breaking spending rules.
Derby, who signed former England captain Wayne Rooney this season, just missed out on promotion to the Premier League last year after being defeated by Aston Villa 2-1 in the play-off final at Wembley Stadium.
Australian Associated Press
