"To clarify your point relating to Derby County’s accounting policies, an Independent Commission found that the Club did not comply with FRS102....."

Interesting then that the company's auditors signed off the accounts as being in accordance with FRS102, as did the initial "disciplinary" panel which included accountants.

Yet the appeals panel, with no accountants included, found they the accounts did not comply with FRS102.

Seems a bit like having blind lay people running VAR and overturning the onfield decisions of professional referees....