The English Football League has charged Derby County with recording excess losses for the three years ending with the 2017-18 campaign.
Derby County could face a points deduction after being charged with a breach of spending rules by the English Football League.
The Championship club have been accused of recording excess losses for the three-year period ending June 30, 2018.
Teams in English football's second tier are permitted to lose £39million over the course of three years.
An English Football League (EFL) statement said: "Following a review of Derby County’s profitability and sustainability (P&S) submissions, the EFL has charged the club for recording losses in excess of the permitted amounts provided for in EFL regulations for the three-year period ending 30 June 2018."
An independent disciplinary commission will hear representations from the EFL and Derby, who will hope to avoid the fate suffered by Birmingham City in March last year.
Birmingham were docked nine points following a similar charge relating to the organisation's profitability and sustainability rules. A punishment on that level would leave the Rams, who currently sit 10 points above the relegation zone, in a precarious position.
Derby were beaten by Aston Villa in last season's Championship play-off final and, despite their struggles this time around, they remain a notably ambitious outfit.
Frank Lampard's departure to Chelsea saw ex-Netherlands and Barcelona midfielder Phillip Cocu installed as manager before the club completed a shock deal to bring Wayne Rooney back to England from DC United.
Derby's financial results for the 2017-18 season showed a profit of £14.6m, largely due to the £80m sale of their Pride Park stadium to owner Mel Morris.
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