Balance Sheet
Guess the club from its accounts. A new puzzle every day.
Accounts Confirmation Test
The Accounts Confirmation Test is the Premier League's post-season check of the Squad Cost Ratio against audited accounts, run in June, and it is the test that sets Feedback Loop allowance cuts.
Also called
accounts confirmation
post-season SCR test
Where the Compliance Test works on projections during the season, the Accounts Confirmation Test works on the finished, audited figures once the season is over.
It is the consequential one. A breach of the 85% Green Threshold here is what cuts the club's allowance for the following season under the Feedback Loop, and a ratio above the Red Threshold here is what triggers a points deduction.
The first run under the live rules is in June 2027, covering 2026/27 and setting each club's allowance for 2027/28.
Related terms
Read more
Definitions summarise published EFL and Premier League regulations in plain English; they are
not legal advice and not a substitute for the rulebooks themselves.
Last reviewed 2026-10-02.
Full glossary →
SCR explained →