The alleged breach is for the period ending with the 2021-22 season, when the Toffees avoided relegation by four points.
Burnley, who were relegated from England’s top division last season, and Leeds wrote to the league in May to question whether Everton’s reported three-year losses of £371.8million breached financial rules.
A statement from the Premier League read: “In accordance with Premier League rule W.82.1, the Premier League confirms that it has today referred an alleged breach of the league’s profitability and sustainability rules by Everton Football Club to a commission under Premier League Rule W.3.4. “Commissions are independent of the Premier League and member clubs. The members of the commission will be appointed by the independent chair of the Premier League judicial panel, in accordance with Premier League rules W.19, W.20 and W.26.
In response to the Premier League’s decision, Everton contested the allegations and intend to “robustly defend its position”.
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