Wycombe Wanderers owner Rob Couhig has accused Derby of "systematic cheating" and has threatened to sue the Pride Park outfit for millions of pounds if his club are denied a place in the Championship because of the timing of a disciplinary appeal.

The English Football League released "interchangeable fixtures" for Derby and Wycombe on Thursday amid an ongoing Financial Fair Play case against the Rams.

Derby were fined £100,000 and ordered to resubmit their accounts by an EFL disciplinary commission.

That came after an independent arbitration panel decided the club had not followed standard accountancy rules in making their original submissions.

The EFL has the option to appeal against the punishment and may call for a points deduction - which could see the Rams relegated from the Championship.

Wycombe were relegated on the final day of last season, finishing one point behind Derby.

A Derby statement on Thursday said the club disputed that a points deduction would be an appropriate or lawful punishment to be imposed retrospectively, "altering the final league placings after the season has already finished".

But Couhig feels Derby deserve to be punished further.

"It is beyond disappointing that a club can systemically cheat and end up with a slap on the wrist," he said. "You have years upon years of violating the rules.

"I don't want to sound bitter about it. It is not over yet, obviously. But it just doesn't make any sense.

"A £100,000 fine is what you would expect to receive if it was merely a technical [breach].

"In this case it was way beyond technical. That is what the appellant panel said."