Nottingham Forest are gearing up for their final two games against Chelsea and Burnley in a bid to secure their Premier League survival. Currently sitting in 17th place, Forest must secure more points than 18th-place Luton and 19th-place Burnley, who are just ahead of already relegated Sheffield United.

Forest currently possess a three-point advantage over Luton and boast a superior goal difference of -18, compared to Luton's -29. With these factors in their favor, Forest's win over Chelsea this weekend would almost guarantee their survival, unless there are hugely dramatic results on the final day.

Ever since their promotion in May 2022, Forest have been actively building their squad, signing over 40 players to establish themselves in the top flight. Owner Evangelos Marinakis sanctioned a significant transfer spend of around £250 million ($318 million) to support the club's ambitions.

However, Forest have encountered complications regarding the allowable losses and breaches of financial regulations. The sale of Brennan Johnson to Tottenham Hotspur played a significant role in these issues. Forest argued that they could have sold Johnson earlier in the transfer window, but doing so at that point would have meant accepting a markedly lower price. Eventually, Johnson's sale was completed on September 1 for £47.5 million, after the financial year had ended.

To address these concerns and ensure timely punishment for any breaches, new guidelines aimed at expediting Profit and Sustainability Regulations (PSR) decisions have been introduced. All clubs were required to submit their accounts for 2022-23 by December 31, with any breaches and subsequent charges confirmed within 14 days.

As Nottingham Forest brace themselves for their crucial fixtures against Chelsea and Burnley, they are aware of the importance of securing positive results to avoid relegation. The club remains confident in their ability to navigate through their financial challenges and secure their place in the Premier League for the next season.