The EFL is reviewing Reading’s accounts amid reports the Championship club could face another points deduction for failing to follow an agreed business plan.

The Royals were deducted six points with a further six suspended in November 2021 after reporting losses £18.8million in excess of the maximum allowed under the governing body’s profitability and sustainability rules.

They have since been working to an agreed business plan which runs until the end of the current season.

Amid reports the club have not adhered to that plan, the EFL said in a statement: “In November 2021, the EFL and Reading Football Club reached an agreed decision in respect of the club’s failure to comply with the league’s profit and sustainability rules.

“As part of the decision, the club is required to comply with the terms of a business plan up until the end of season 2022-23. The plan focuses on a number of financial targets with the objective of improving the club’s financial performance.

“The league is currently reviewing submissions from Reading to determine whether compliance has been achieved. There will be no further comment on the matter at this time.”

Reading were initially sanctioned after recording losses of £57.8m during the four-year period 2017-18 to 2020-21 when the upper threshold was was £39m.

The club, which had been placed under a transfer embargo in 2018, dropped from 16th to 19th place in the table as a result, eventually finishing in 21st, four points clear of the relegation zone.

Paul Ince’s side currently sit 14th, 13 points clear of the bottom three with 13 games to play, but another deduction could make life distinctly uncomfortable.