Derby County reportedly offered Middlesbrough chief Steve Gibson the chance to view their accounts - as the Boro owner pushed for greater clarity over club finances.
Sky Sports have claimed that Steve Gibson was offered the chance to view the Rams' accounts in private last month.
The Middlesbrough owner is said to have declined the surprising offer, which came after he raised concerns over the finances of play-off rivals Derby, Aston Villa and Sheffield Wednesday.
Gibson was one of several influential figures in the second tier who called for a change in the rules - forcing Championship clubs to make their financial statements public, rather than submitting them in confidence to the EFL.
It is claimed that the Boro chief was concerned that the aforementioned three clubs had not operated within the rules, despite no sanctions being dished out by the EFL.
However, after a meeting in Nottingham yesterday, Gibson's proposals were voted against by the majority of Championship clubs.