Derby County chairman Mel Morris has hit back at Championship rivals Middlesbrough and their owner Steve Gibson.
It has been reported that Middlesbrough are intending to sue Derby over alleged financial breaches.
They claim the Rams have broken the Football League’s profitability and sustainability rules.
Boro have been unhappy with Derby after their 2017-18 accounts showed a profit of £14.6m largely due to selling Pride Park Stadium to a separate company owned by Morris and then leasing it back to the club.
Derby are adamant they have been fully compliant.
They invited Middlesbrough to take a look at their accounts. The invitation was declined.
"Middlesbrough were offered by us in writing to come with their advisors to go through our submissions for profitability and sustainability, [but] they declined," Morris told DerbyshireLive last month.
Asked for his thoughts on the latest reported stance by Middlesbrough, Morris said: "I’ll call it out there because I think it needs calling out.
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"Sale of fixed assets is allowed in the rules.
"In 2016 a club [Middlesbrough) got promoted who chose to sell the tax loss from the football club to the parent company, because that then makes it revenue which is a positive towards profit to help remain within Financial Fair Play.
"When I raised that at a meeting (in March) where all the Championship clubs met to debate this, the representative from the club said it was allowed in the rules at that time.
"So is this! What is different? You set the mould and we copied your lead, now you’re bitching. He [Gibson] had the hypocrisy to do that.
"Even his own fans called it out on their forums and said ‘how dare we do this with our own history’.
"We discussed this issue again and there wasn’t a single vote for the motions being put forward on this thing, not one, including the club that raised the issue. They didn’t even vote for their own motion.
"It needs calling out because unfortunately I didn't write the rules. It is absolutely hypocritical.
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"I consider the timing of their action to be cynical, an open attempt to try and steal our focus ahead of a crucial game. Fortunately, we are motivated by such actions.
"I find this to be entirely out of character for Boro, and their chairman."