More than a third of all club owners in the Football League are considering selling their club in part or completely over the next year, a new survey from accountants BDO LLP has revealed.

BDO representatives spoke to finance directors at 66 clubs from across the Premier League, Football League and Scottish Premiership and found 36 per cent of League One clubs and 28 per cent of Football League Clubs in general have said that they're considering a full or partial exit despite the fact that financial fair play rules are about to come into place.

Only three out of every ten finance directors rated their club’s financial situation as ‘very healthy’, and almost half (48 per cent) said that their club’s situation ‘could be better but is not bad’. 17 per cent of respondents said that club finances ‘need attention’, while five per cent said that finances are ‘a cause for grave concern.’