Club accounts are audited independently on behalf of the RFL with initial findings expected on Friday.

It is understood some irregularities will be reported but there will be no punishments until after the hearings.

Last year Wigan and Bradford were both deducted two points and handed fines for overspending in 2005.

The minimum points penalty has since been increased from two to four, with 12 points now the maximum.

Clubs are permitted to spend no more than half their income, up to a maximum of �1.6m, on players' wages.

In addition to the punishments given to Wigan and Bradford, Hull and St Helens were fined for minor breaches while Castleford and Wakefield were sent written cautions.

Hull, St Helens and Halifax also had points deducted in 2003.

From next year the salary cap will be calculated under a 'live' system, whereby the financial implications of any new signing will be assessed before he can be registered.

One of the criticisms of the present system is that clubs guilty of breaches cannot be punished until the following season.