The charges announced by the EFL today are the result of an investigation initiated by the club following an internal review into the shareholdings of former directors Paul Conway and Chien Lee.
After bringing the issue to the attention of the EFL, the club has fully cooperated with the investigation at every stage and will continue to do so, as appropriate.
The steps taken by the club to instigate and then ensure a thorough investigation into the issue underline Barnsley FC's commitment to compliance with the EFL's regulations.