Club Financial Review Panel

The panel is the EFL's review stage for financial regulation. A club that fails a submission or remains non-compliant is referred to it, and the panel considers the club's position and the evidence rather than a sanction being applied automatically by the executive.

Its outcomes range from agreeing a business plan and imposing reporting conditions through to registration embargoes and referral for further disciplinary action.

Under the Championship's SCR calendar, clubs still non-compliant after the January window closes on 1 February 2027 are referred to the panel.

It is separate from the independent commissions that hear Premier League cases and hand down points deductions.