Just reading now, its brought forward from march to end of the year for all
The change to a specific timeframe is to ensure that any points deductions apply to the season in which the rule breach takes place. For Everton and other clubs, that means accounts for the 2022-23 season must be submitted before December 31, instead of March.
Updated terms in the Premier League’s 2023-24 handbook state: “These standard directions have been agreed by clubs to ensure that any complaint regarding a breach of the Profitability and Sustainability Rules can be resolved, including any appeal, as expeditiously as possible and, absent exceptional circumstances, prior to June 1 following the submission of the relevant club’s annual accounts....This provides certainty for the league, its member clubs and other stakeholders as to the membership of the league in the subsequent season.”