Sheffield Wednesday have been charged with breaching EFL rules around financial fair play over the sale of Hillsborough.
The EFL opened an investigation into the Championship club's profitability and sustainability (P&S) submission for 2017-18 earlier this year and has issued "a number of charges" in relation to that investigation.
"The EFL has reviewed a large number of documents obtained from the club as part of this process and concluded there is sufficient evidence to justify issuing charges of misconduct," a statement from the league read.
"The charges are in respect of a number of allegations regarding the process of how and when the stadium was sold and the inclusion of the profits in the 2017-18 accounts."
The Championship club have responded by saying the "charges will be vigorously defended".
"Sheffield Wednesday note the statement issued today by the EFL and the charges contained within," a club statement read.
"These charges will be vigorously defended and the club will be making no further comment at this time."