Derby County have responded to the ruling from the Football League.
It was announced late last night by the league that County would be fined £100,000 for their accounting policies, says the Mirror.
It relates to the amortisation of player registrations. However, the league also confirmed that, pending any appeal, they had developed an "interchangeable" fixture list for next season for both Derby and Wycombe Wanderers, while the disciplinary process is finalised.
Derby finished fourth-bottom last season in the Championship, with Wycombe relegated as the third-bottom club.
A retrospective points deduction would see the clubs swap places next season.
Derby's statement said: "Although the Disciplinary Commission has yet to publish its full written reasons for its Decision, the EFL issued a press release about it and the fixture list last night.
"The Club is disappointed that the EFL has not, as is usual, waited until after the publication of the Disciplinary Commission's reasons nor agreed a statement with the Club and in addition has chosen to be selective about the Decision and present it in a form which omit key dates and details, which the Club has provided by way of clarity above.
"The EFL had sought a points deduction against the Club to be imposed in the 2020/21 season which finished in May 2021. No points deduction has been imposed by the Disciplinary Commission.
"The EFL claims to have developed 'an interchangeable fixture list for Derby County and Wycombe Wanderers' because there is a 'possibility' that as part of a future appeal against the Decision of the Disciplinary Commission (which has not yet been brought) a points deduction could 'take effect in 2020/21 that would potentially impact the final league placings'.
"The Club disputes that a points' deduction at any time is appropriate, and disputes that it is lawful for the EFL to seek to impose one retrospectively, altering the final league placings after the season has already finished.
"The Club looks forward to competing in the Championship in the 2021/22 season. It shall not comment further until after publication of the full written reasons of the Disciplinary Commission."
