Luton to face Derby in the Championship after EFL decide not to appeal Rams' punishment

Luton Town will take on Derby County in the Championship next season after the English Football League have decided against appealing a decision to fine the club for their accounting policies.

The Rams, who only stayed up on the final day last term by drawing 3-3 against Sheffield Wednesday to send the Hillsborough club down along with Rotherham United and Wycombe Wanderers, had been fined £100,000 by an independent disciplinary commission for accounting irregularities.

Although Wayne Rooney's side weren't docked points, the EFL published an 'interchangeable' fixture list with Wycombe Wanderers should the EFL opt to appeal the decision, with a retrospective points deduction then handed out which would have seen County relegated.

However, the EFL have now confirmed that won't be the case due to 'insufficient grounds' as a statement read: "Following the decision, the EFL remains disappointed that the Commission has determined that a £100,000 financial penalty is appropriate, when it was found the policy adopted for the amortisation of player registrations and the description in the notes to the Annual Accounts did not comply with Profit & Sustainability (P&S) rules.

"Alongside a financial penalty, the Club received a reprimand as to its future conduct and has been ordered to submit revised and restated accounts for the years ended 30 June 2016, 30 June 2017 and 30 June 2018 to the EFL by Wednesday 18 August 2021.

"While the EFL does not agree that those sanctions are commensurate to the breaches found, following consultation with our legal advisors, the EFL Board has regrettably determined that there are insufficient grounds to appeal the sanction imposed by the Independent Disciplinary Commission.

"As a consequence of the EFL’s decision not to appeal, the divisional placings for season 2021/22 are to remain in accordance with the fixture list issued on 24 June 2021."