Premier League clubs are required to submit their latest financial figures by the end of business on New Year's Eve, with four clubs nervously waiting to see if they have met profit and sustainability rules.
Chelsea and Nottingham Forest - who are chasing the Champions League and could even compete for the title - and Everton and Leicester, both facing relegation threats, could all potentially face points deductions if they are found to have recorded losses exceeding the league's maximum permitted £105m.
All 20 clubs have been given a deadline of close of business tomorrow to submit their 2023-24 accounts, after which the league's accounting experts will begin scrutinising the details. Following last season's points deductions for Everton and Forest, clubs are apprehensive about potential further repercussions.
Despite being allowed to include the £76m sale of two hotels at Stamford Bridge to a sister company with the same owners in their accounts, Chelsea's lack of European football has left a significant gap in their finances.
Everton sold several players, including £10m Ben Godfrey, to balance the books, but the new owners, The Friedkin Group, are closely monitoring how transactions under their predecessors affect the club's future.
Sean Dyche's team is currently in 16th place, three points clear of safety, following a home defeat to Forest on Sunday afternoon.
Meanwhile, Forest seem fairly assured they can meet the threshold due to transfers, with Nuno Espirito Santo's team currently sitting second in the table ahead of Monday night's matches. Leicester are the most worried.
The Foxes reported a loss of £124m for the cycle in the season they were relegated, and last year's promotion from the Championship is likely to have been expensive as well.
They won a legal fight in the summer to avoid starting this season with a penalty because they were not under the Premier League's jurisdiction last season.
