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The EFL has announced an “interchangeable fixture list” which carries a threat of Derby playing in the third tier after the club were fined £100,000 and warned about their future conduct for accounting irregularities.

The EFL confirmed the sanction after a verdict made by an independent disciplinary commission.

The original charge was lodged almost 18 months ago. Derby were then cleared of breaching the EFL’s financial rules, although the league won its appeal against that decision earlier this year.

The EFL said as a result it was releasing the interchangeable list, in case any appeal against the verdict led to Derby being handed a retrospective points deduction which could relegate them to League One and reinstate Wycombe as a Championship club.

When the fixtures were announced on Thursday morning, Derby’s club website stated: “Please note that these fixtures are subject to change and at this stage the fixture list is regarded as a DRAFT.”

Wycombe, who finished third from bottom of last season’s Sky Bet Championship, also stated on their website that the EFL had developed another fixture list.