According to The Telegraph, Middlesbrough chairman and boyhood fan of the club Steve Gibson has expressed his concerns to the EFL about the financial conduct of three rival Championship clubs.

Middlesbrough have sold a number of first team players and cut wages to stay within the financial fair play guidelines, but chairman Steve Gibson believes Derby County, Aston Villa and Sheffield Wednesday are all manipulating the system.

According to the report, Gibson is accusing the trio of attempting to ‘bypass the new profitability and sustainability rules’, and he has even arranged a meeting of all 24 clubs to discuss the matter in more detail for later this month.

At the previous meeting Birmingham were docked nine points for similar findings, and a same fate could await the three clubs if they are found guilty of any wrongdoing.

The 61-year old has also requested each club to submit a full detailed statement of accounts to the EFL. The current rules and regulations mean clubs are only required to show a basic summary of in-goings and out-goings.

Aston Villa have refused to comment on the matter at present, with Sheffield Wednesday Dejphon Chansiri admitting just a few months ago that they could be placed under a transfer embargo, but didn’t specify the reasons as to why.

Derby County are currently under a ‘soft transfer embargo’ and their accounts are being investigated by the EFL anyway. They have recently been refused in their attempt to sign a pre-contract agreement with Aberdeen captain Graeme Shinnie because of this.

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Lifelong Boro fan - from the highs of watching Juninho and the Carling Cup victory, to the lows of Gordon Strachan and Lee Dong Gook

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