Barnsley have written a letter to the EFL making it clear they will not accept relegation if the season is curtailed.

The Guardian have obtained the letter sent on behalf of Barnsley's board, who warn they will oppose relegation - in the event the campaign is cut short - because of outstanding financial disciplinary hearings for other Championship clubs including Birmingham City.

Barnsley are concerned ongoing cases with Blues, Derby County and Sheffield Wednesday will not be resolved until next season, by which time the Tykes are likely to have lost their status as a Championship side.

The Oakwell club are currently bottom of the table – seven points from safety – but implicit in their argument is the possibility that could change if an independent panel decides to deduct points from other teams.

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Blues were initially cleared by an independent disciplinary commission for failing to implement an agreed business plan – but the EFL decided to appeal that decision.

Derby and Wednesday face more serious charges for allegedly breaching Profitability & Sustainability regulations and their cases are set to be heard later this year. Blues became the first club to be docked points under the new rules 14 months ago.

Barnsley's letter read: “Our perspective has alarmed us to the fact that rule adherence and proper governance of violations is appallingly worse here in England than counterparts in France, Belgium and Switzerland.

“A key element of La Liga’s large revenue growth in the last five years is its strict observance of relegation when rules are broken (including unpaid player wages, transfer fees, filing of timely financial statements, and unbalanced or unfunded budgets). How can anyone use the phrase ‘sporting integrity’ or the word ‘fair’ in any relegation scenario if the games aren’t played?"

“This is a scenario that will not be passively accepted,” the letter continued. “Two to three clubs pending punishments from EFL charges could change the current status of the Championship table.”

Barnsley's co-owner Paul Conway last week explained his grievance is heightened by a feeling other clubs were not sticking to financial rules when his side were relegated in 2018.

“Relegation to League One cost us about £7million in revenue," said Conway. "If something like that happens again, we’ll make a claim and we think we’ll have a strong case. We’re not asking for a change in the rules, we’re asking for the rules to be followed.”