The independent disciplinary commission has three people, with the chair usually being a King’s Counsel (KC). They sit with two side members who are lawyers, barristers or mediators.

It is expected to be a virtual hearing but it could take up to 24 hours for the verdict to be made public.

If guilty, options open to the independent disciplinary commission include a fine, a points deduction for next season or throwing Saints out of the play-offs.

Unlike, say, a profit and sustainability hearing, there is no framework or sliding scale of offence-to-sanction. This is completely new.

There is no direct precedent because no one has ever broken regulation 127.

The independent disciplinary commission will, in effect, be creating it – which adds further significance.

Whether spying is deemed enough for the panel to think it has a significant consequence over promotion will be key.

We have seen a spying case before, when Leeds United were found guilty of watching Derby training seven years ago.

Leeds were fined £200,000 but there are a couple of crucial differences.

Firstly, in 2019 there was no rule which outlawed watching the opposition train before a game. As a result, the EFL brought in regulation 127.

Then there is the timing. Leeds boss Marcelo Bielsa was caught sending a member of his staff to Derby’s training ground in the middle of January, hardly a crucial point of the season.

Saints stand accused of spying on their opponents before one of the most important games of the season, a play-off semi-final.

The argument is that a fine would be meaningless if Southampton beat Hull to earn promotion to the Premier League.

That would give the Saints a minimum £110m in broadcasting revenues.

Another option is a points penalty. This could be seen as a halfway house, whereby the independent disciplinary commission dodges the nuclear option of banishing Southampton from the play-offs but still applies a sporting sanction.

If Saints get promoted, the EFL would not be able to unilaterally apply the penalty in the top flight, but it can recommend to the Premier League board that the deduction is carried over.

Removing Southampton from the play-offs would most likely be achieved by giving Boro a default 3-0 win for the first leg, and therefore a 4-2 aggregate victory.

The independent disciplinary commission must find a punishment which is fair but also acts as a deterrent to any other club who might try to spy – especially before a game of such magnitude.

Saints head coach Tonda Eckert and his staff could also face Football Association disciplinary action, though the EFL process must conclude first.

The coaching staff do have questions to answer.

Who knew what, and when? Was there a live stream? Was it uploaded anywhere?

At the 2024 women’s Olympics, Canada were found guilty of spying on New Zealand using a drone.

Fifa docked six points from Canada while three members of the coaching staff, including the head coach, were banned from all football for a year.