Southampton CEO Phil Parsons has "requested time" to conduct an internal review amid allegations of spying on playoff opponents Middlesbrough.
Prior to the first leg of the Championship playoff semi-final at the Riverside Stadium on Saturday, it emerged that Middlesbrough had suspicions that a member of Southampton's coaching staff had observed at least one training session in the build-up to the game.
Boro boss Kim Hellberg claimed that someone was found 'hiding in the bushes', and said that it was "clear" that someone associated with Southampton had made the decision to "cheat".
The EFL has since accused Southampton of "observing, or attempting to observe, another club's training session within 72 hours of a scheduled match" and not acting "with the utmost good faith".
While Tonda Eckert refused to answer questions on the allegations after Saturday's goalless draw, they were never denied, nor have Southampton attempted to deny the allegations from a club perspective.
With no further development having materialised ahead of the second leg on Tuesday, Parsons has released a statement.
Southampton release spygate statement
It read: "The club is fully cooperating with the EFL and the Disciplinary Commission, whilst also undertaking an internal review to ensure that all facts and context are properly understood.
"Given the intensity of the fixture schedule and the short turnaround between matches, we have requested time to complete that process thoroughly and responsibly.
"We understand the discussion and speculation that has followed over recent days, but we also believe it is important that the full context is established before conclusions are drawn."
What next for Southampton, Middlesbrough in spygate scandal?
Much may depend on who emerges victorious from the game at St Mary's. Middlesbrough progressing to the final on May 23 would provide the EFL and independent disciplinary commission with time to conduct their investigation.
However, if Southampton earn their place in the final against Hull City, it creates a major issue for the governing body and the disciplinary panel involved.
If Southampton are found guilty of breaching at least one of the regulations set out by the EFL relating to this matter, they face the possibility of a points penalty or expulsion from the playoffs.
A fine could also be viewed as a suitable punishment. However, Leeds United were fined £200,000 in 2019 when a rule was not in place to cover spying. It was subsequently introduced after that particular case involving members of Marcelo Bielsa's coaching team spying on Derby County.
Therefore, should Southampton be found guilty, it is plausible to expect a larger fine as punishment as a bare minimum.