Reading are accepting that they will have 6 pts deducted before the end of this season, like last season.
Wigan have already had 3pts deducted.
Reading expect to be hit with a six-point deduction amid concerns they have breached an English Football League business plan.
The Royals were docked six points last term after failing to comply with financial rules, although they now appear destined to lose six points from this season's total after failing to cut their spending sufficiently in line with an agreement they reached with the EFL.
An independent panel will make a decision on the matter before referring the case to EFL chiefs who will then break the news to Reading.
A deduction would see the Berkshire outfit drop from 45 points to 39 points which would see them plunge from 18th to 21st in the table, going below Cardiff City for the first time this season and it will be the first time for 6 months that Cardiff have gone higher than 21st - Cardiff have a game in hand - on goal difference.
And speaking at a press conference on Thursday ahead of his side's Championship clash with Bristol City at Ashton Gate this weekend, boss Paul Ince admitted "we aren't going to get away with it" when asked about the club's likely points deduction.
You do not have the required permissions to view the files attached to this post.