Sunderland's Championship rivals face possible points deduction amid alleged financial rule-breaking

One of Sunderland's Championship rivals could face a points deduction due to alleged financial rule breaches, but the punishment will not come this season. Financial Fair Play, or profit and sustainability rules, have become the talk of football over the last 12 months or so, in particular.

Governing bodies have begun to come down hard on those who overspend, forcing clubs to me more cautious during transfer windows, not wanting to breach rules. The Premier League, in particular, have been firm on the issue, deducting 10 points from Everton, although four of those points were given back.

The Toffees face further charges, though, and they could be joined by Nottingham Forest and a club that currently plays in the Championship. That club is Leicester City, and Sky Sports report that the Foxes' accounts, which will be released later this month, will show losses over the permitted loss limit of £105million over the last three seasons. The £105million limit is a hard limit that clubs must stay within on a rolling three-season basis.

If Leicester have lost more than that amount, they will face charges from the Premier League, who could then dish out a points deduction depending on what their financial investigations find. Though, unlike Everton, it looks as though the Foxes' points deduction will come at a later, date, meaning their Championship promotion bid will remain on track. The Foxes are currently top of the Championship, three points clear of Ipswich Town and five ahead of Leeds United.

Premier League clubs recently voted to allow the Premier League to fast-track punishments, meaning clubs can face points deductions in the same season. That was passed to avoid situations where clubs go on to achieve success before serving a points deduction later on, almost making it worth the risk to break financial rules.

But with Leicester having been relegated before the fast-track rule was introduced, the Premier League would have to wait until next season to hand out the punishment, when the Foxes may well be back in the Premier League. Crucially, though, clubs who drop down to the Championship from here on in can be punished by the Premier League while they are in the second tier.