Clubs are not permitted to record losses of more than £105 million over three seasons, and after an independent hearing, the Merseyside club were sanctioned.
Everton have since appealed the deduction, but as it applied immediately, Sean Dyche’s side have been fighting the odds already this season.
These latest charges are relating to the three-year period spanning 2020/21, 2021/22 and 2022/23, with the cases now referred to an independent commission.
Per the Times‘ Paul Joyce, hearings will be held by mid-April, with subsequent appeals resolved by the end of May, and any sanctions put into effect this season.
That leaves Everton at risk of a second points deduction if found guilty, though any verdict could hinge on their appeal for the previous charges, which will be heard later this month.
It comes as part of a new initiative from the Premier League to fast-track what are described as “straightforward breaches,” to be completed by the end of the relevant season.
Dyche’s side are 17th, sitting a point above Luton having played a game more, while Forest are 15th but only four points above the drop zone.
An Everton statement argued: “The club must now defend another Premier League complaint which includes the very same financial periods for which it has already been sanctioned, before that appeal has even been heard.
“The club takes the view that this results from a clear deficiency in the Premier League‘s rules.
“Everton can assure its fans that it will continue to defend its position during the ongoing appeal and, should it be required to do so, at any future commission – and that the impact on supporters will be reflected as part of that process.”