Which teams' club accounts are audited?

All 20 clubs in the Premier League are the teams whose club accounts are audited. The top flight has 20 members, and that group is the starting point for any club-account question. It is also a changing group: the bottom three are relegated each season and three clubs come up, so the 20 clubs in one season are not automatically the same 20 in the next.

The mechanism

The Premier League's membership is the mechanism. There are 20 clubs, and each plays 38 matches, one home and one away, which makes 380 matches per season. A win gives three points and a draw gives one. The bottom three are relegated to the Championship, and three clubs come up: two automatically and one through the play-off.

That process decides which teams sit inside the audited group. Points decide the order of the 20 clubs. If two or more clubs finish level on points, the order is decided by goal difference, then goals scored, then the head-to-head record between the clubs. If they are still tied and the position decides the title, relegation or European qualification, a play-off at a neutral venue may be used.

History and evolution

The 20-team answer was not always the answer. The Premier League was founded on 20 February 1992 as the FA Premier League, when First Division clubs broke away to negotiate their own broadcast deals. The first season, 1992/93, had 22 clubs. That total was reduced to 20 in 1995/96.

So the audited group has been a 20-club group for most of the Premier League's existence. Before 1995/96 there were 22 clubs to account for. After that, the number settled at 20 and has been the basis for every season since.

Squad rules and the 25-player list

Being in the audited group also means following the squad rules. The Premier League squad rules allow a 25-player squad list for players over 21. At least 8 of those players must be homegrown, which means trained in England or Wales for three years before turning 21. Under-21 players do not count against the 25.

This is a common edge case. A club can have more than 25 senior players on its books, but only 25 over-21 players can be named to the squad. If a player is under 21, he does not take one of the 25 places. If he is over 21 and not homegrown, he still takes a place. The rule does not limit the total number of players a club can own; it limits the squad list that is submitted.

Substitutions and matchday accounting

The same 20 clubs are also bound by the same matchday rule on substitutions. Each club can make five substitutions per match, made in a maximum of three windows plus half-time. A club cannot use five separate stoppages to make those changes; the league groups them into three windows.

The rule is uniform across the audited group. There is no special dispensation for a club in a relegation battle or a club in Europe. Every Premier League club plays by the same 20-club rulebook.

European qualification

European qualification is not the same as Premier League membership, but it follows from the same table. In the typical structure, the top four clubs go to the Champions League league phase. The fifth placed club and the FA Cup winner go to the Europa League. The League Cup winner goes to the Conference League play-off. Additional Champions League places can be earned through UEFA coefficient performance.

Competition	Who gets the place
Champions League league phase	Top four clubs
Europa League	Fifth placed club and FA Cup winner
Conference League play-off	League Cup winner

If a cup winner has already qualified through league position, the place is passed down. That is an edge case, not the main rule. The main rule is simple: the four Champions League places go to the top four.

Fantasy Premier League scoring

The Premier League also produces a public scoring system through Fantasy Premier League. It is not part of the audited group, but it shows how carefully the league counts individual contributions.

FPL starts with a 15-player squad, 11 starters and a £100.0m budget. No squad can contain more than 3 players from any one club. Goals are worth 6 for a goalkeeper or defender, 5 for a midfielder and 4 for a forward. An assist is worth 3. A clean sheet is worth 4 for a goalkeeper or defender and 1 for a midfielder. Appearance points are 1 for under 60 minutes and 2 for 60 or more. Bonus points are 3/2/1 for the top three BPS scorers in each match. Yellow cards cost -1, red cards -3, own goals -2 and a penalty miss -2. A goalkeeper earns +1 for every 3 saves and 5 for a penalty save. Every two goals conceded costs a goalkeeper or defender -1. The captain scores double, and a transfer beyond the free allowance costs -4.

Edge cases

The promoted club via the play-off is the biggest edge case. Two clubs come up automatically, but the third place is decided by a play-off. That means a club can enter the audited group without finishing in an automatic position.

The tiebreaker play-off is another edge case. If clubs are level on points, goal difference, goals scored and head-to-head, and the position matters, a neutral venue may be used. This applies only when the outcome affects the title, relegation or European qualification.

Homegrown status is the squad-level edge case. A player trained in England or Wales for three years before turning 21 is counted differently from a player who does not meet that test. Under-21 players do not count against the 25 at all.

Key takeaways

• All 20 Premier League clubs sit inside the audited group.
• Each club plays 38 matches, with 380 matches per season.
• Bottom three are relegated; three clubs come up, two automatically and one via play-off.
• The Premier League started with 22 clubs in 1992/93 and dropped to 20 in 1995/96.
• Top four go to the Champions League league phase; fifth and the FA Cup winner go to the Europa League; the League Cup winner goes to the Conference League play-off.

FAQ

Which teams have their club accounts audited? All 20 clubs in the Premier League. The audited group is the 20 clubs that play in the top flight each season.

How many teams are in the Premier League? There are 20 teams. Each team plays 38 matches, producing 380 matches per season.

Has the Premier League always had 20 teams? No. The first season in 1992/93 had 22 teams. The total was reduced to 20 in 1995/96.

Does the FA Cup winner qualify for Europe? Yes, in the typical structure the FA Cup winner goes to the Europa League alongside the fifth placed club. If the FA Cup winner has already qualified through league position, the place is passed down.