diff --git a/src/PhpSpreadsheet/Reader/Security/XmlScanner.php b/src/PhpSpreadsheet/Reader/Security/XmlScanner.php
index 362a70c127..be64981920 100644
--- a/src/PhpSpreadsheet/Reader/Security/XmlScanner.php
+++ b/src/PhpSpreadsheet/Reader/Security/XmlScanner.php
@@ -6,6 +6,9 @@
 
 class XmlScanner
 {
+    private const ENCODING_PATTERN = '/encoding\\s*=\\s*(["\'])(.+?)\\1/s';
+    private const ENCODING_UTF7 = '/encoding\\s*=\\s*(["\'])UTF-7\\1/si';
+
     private string $pattern;
 
     /** @var ?callable */
@@ -36,13 +39,24 @@ private static function forceString(mixed $arg): string
     private function toUtf8(string $xml): string
     {
         $charset = $this->findCharSet($xml);
+        $foundUtf7 = $charset === 'UTF-7';
         if ($charset !== 'UTF-8') {
+            $testStart = '/^.{0,4}\\s*<?xml/s';
+            $startWithXml1 = preg_match($testStart, $xml);
             $xml = self::forceString(mb_convert_encoding($xml, 'UTF-8', $charset));
-
-            $charset = $this->findCharSet($xml);
-            if ($charset !== 'UTF-8') {
-                throw new Reader\Exception('Suspicious Double-encoded XML, spreadsheet file load() aborted to prevent XXE/XEE attacks');
+            if ($startWithXml1 === 1 && preg_match($testStart, $xml) !== 1) {
+                throw new Reader\Exception('Double encoding not permitted');
             }
+            $foundUtf7 = $foundUtf7 || (preg_match(self::ENCODING_UTF7, $xml) === 1);
+            $xml = preg_replace(self::ENCODING_PATTERN, '', $xml) ?? $xml;
+        } else {
+            $foundUtf7 = $foundUtf7 || (preg_match(self::ENCODING_UTF7, $xml) === 1);
+        }
+        if ($foundUtf7) {
+            throw new Reader\Exception('UTF-7 encoding not permitted');
+        }
+        if (substr($xml, 0, Reader\Csv::UTF8_BOM_LEN) === Reader\Csv::UTF8_BOM) {
+            $xml = substr($xml, Reader\Csv::UTF8_BOM_LEN);
         }
 
         return $xml;
@@ -50,15 +64,16 @@ private function toUtf8(string $xml): string
 
     private function findCharSet(string $xml): string
     {
-        $patterns = [
-            '/encoding\\s*=\\s*"([^"]*]?)"/',
-            "/encoding\\s*=\\s*'([^']*?)'/",
-        ];
-
-        foreach ($patterns as $pattern) {
-            if (preg_match($pattern, $xml, $matches)) {
-                return strtoupper($matches[1]);
-            }
+        if (substr($xml, 0, 4) === "\x4c\x6f\xa7\x94") {
+            throw new Reader\Exception('EBCDIC encoding not permitted');
+        }
+        $encoding = Reader\Csv::guessEncodingBom('', $xml);
+        if ($encoding !== '') {
+            return $encoding;
+        }
+        $xml = str_replace("\0", '', $xml);
+        if (preg_match(self::ENCODING_PATTERN, $xml, $matches)) {
+            return strtoupper($matches[2]);
         }
 
         return 'UTF-8';
@@ -71,13 +86,15 @@ private function findCharSet(string $xml): string
      */
     public function scan($xml): string
     {
+        // Don't rely purely on libxml_disable_entity_loader()
+        $pattern = '/\\0*' . implode('\\0*', str_split($this->pattern)) . '\\0*/';
+
         $xml = "$xml";
+        if (preg_match($pattern, $xml)) {
+            throw new Reader\Exception('Detected use of ENTITY in XML, spreadsheet file load() aborted to prevent XXE/XEE attacks');
+        }
 
         $xml = $this->toUtf8($xml);
-
-        // Don't rely purely on libxml_disable_entity_loader()
-        $pattern = '/\\0?' . implode('\\0?', str_split($this->pattern)) . '\\0?/';
-
         if (preg_match($pattern, $xml)) {
             throw new Reader\Exception('Detected use of ENTITY in XML, spreadsheet file load() aborted to prevent XXE/XEE attacks');
         }
@@ -90,7 +107,7 @@ public function scan($xml): string
     }
 
     /**
-     * Scan theXML for use of <!ENTITY to prevent XXE/XEE attacks.
+     * Scan the XML for use of <!ENTITY to prevent XXE/XEE attacks.
      */
     public function scanFile(string $filestream): string
     {
diff --git a/src/PhpSpreadsheet/Reader/Xml.php b/src/PhpSpreadsheet/Reader/Xml.php
index ab7c0f7c80..b712321a80 100644
--- a/src/PhpSpreadsheet/Reader/Xml.php
+++ b/src/PhpSpreadsheet/Reader/Xml.php
@@ -18,7 +18,6 @@
 use PhpOffice\PhpSpreadsheet\Settings;
 use PhpOffice\PhpSpreadsheet\Shared\Date;
 use PhpOffice\PhpSpreadsheet\Shared\File;
-use PhpOffice\PhpSpreadsheet\Shared\StringHelper;
 use PhpOffice\PhpSpreadsheet\Spreadsheet;
 use PhpOffice\PhpSpreadsheet\Worksheet\SheetView;
 use PhpOffice\PhpSpreadsheet\Worksheet\Worksheet;
@@ -91,7 +90,8 @@ public function canRead(string $filename): bool
         ];
 
         // Open file
-        $data = file_get_contents($filename) ?: '';
+        $data = (string) file_get_contents($filename);
+        $data = $this->getSecurityScannerOrThrow()->scan($data);
 
         // Why?
         //$data = str_replace("'", '"', $data); // fix headers with single quote
@@ -106,14 +106,6 @@ public function canRead(string $filename): bool
             }
         }
 
-        //    Retrieve charset encoding
-        if (preg_match('/<?xml.*encoding=[\'"](.*?)[\'"].*?>/m', $data, $matches)) {
-            $charSet = strtoupper($matches[1]);
-            if (preg_match('/^ISO-8859-\d[\dL]?$/i', $charSet) === 1) {
-                $data = StringHelper::convertEncoding($data, 'UTF-8', $charSet);
-                $data = (string) preg_replace('/(<?xml.*encoding=[\'"]).*?([\'"].*?>)/um', '$1' . 'UTF-8' . '$2', $data, 1);
-            }
-        }
         $this->fileContents = $data;
 
         return $valid;
diff --git a/tests/PhpSpreadsheetTests/Reader/Security/XmlScannerTest.php b/tests/PhpSpreadsheetTests/Reader/Security/XmlScannerTest.php
index aa214b4a06..9299161f0e 100644
--- a/tests/PhpSpreadsheetTests/Reader/Security/XmlScannerTest.php
+++ b/tests/PhpSpreadsheetTests/Reader/Security/XmlScannerTest.php
@@ -30,7 +30,11 @@ public static function providerValidXML(): array
         self::assertNotFalse($glob);
         foreach ($glob as $file) {
             $filename = realpath($file);
-            $expectedResult = file_get_contents($file);
+            $expectedResult = (string) file_get_contents($file);
+            if (preg_match('/UTF-16(LE|BE)?/', $file, $matches) == 1) {
+                $expectedResult = (string) mb_convert_encoding($expectedResult, 'UTF-8', $matches[0]);
+                $expectedResult = preg_replace('/encoding\\s*=\\s*[\'"]UTF-\\d+(LE|BE)?[\'"]/', '', $expectedResult) ?? $expectedResult;
+            }
             $tests[basename($file)] = [$filename, $expectedResult];
         }
 
@@ -132,19 +136,47 @@ public function testEncodingAllowsMixedCase(): void
         self::assertSame($input, $output);
     }
 
-    public function testUtf7Whitespace(): void
+    /**
+     * @dataProvider providerInvalidXlsx
+     */
+    public function testInvalidXlsx(string $filename, string $message): void
     {
         $this->expectException(ReaderException::class);
-        $this->expectExceptionMessage('Double-encoded');
+        $this->expectExceptionMessage($message);
         $reader = new Xlsx();
-        $reader->load('tests/data/Reader/XLSX/utf7white.dontuse');
+        $reader->load("tests/data/Reader/XLSX/$filename");
     }
 
-    public function testUtf8Entity(): void
+    public static function providerInvalidXlsx(): array
+    {
+        return [
+            ['utf7white.dontuse', 'UTF-7 encoding not permitted'],
+            ['utf7quoteorder.dontuse', 'UTF-7 encoding not permitted'],
+            ['utf8and16.dontuse', 'Double encoding not permitted'],
+            ['utf8and16.entity.dontuse', 'Detected use of ENTITY'],
+            ['utf8entity.dontuse', 'Detected use of ENTITY'],
+            ['utf16entity.dontuse', 'Detected use of ENTITY'],
+            ['ebcdic.dontuse', 'EBCDIC encoding not permitted'],
+        ];
+    }
+
+    /**
+     * @dataProvider providerValidUtf16
+     */
+    public function testValidUtf16(string $filename): void
     {
-        $this->expectException(ReaderException::class);
-        $this->expectExceptionMessage('Detected use of ENTITY');
         $reader = new Xlsx();
-        $reader->load('tests/data/Reader/XLSX/utf8entity.dontuse');
+        $spreadsheet = $reader->load("tests/data/Reader/XLSX/$filename");
+        $sheet = $spreadsheet->getActiveSheet();
+        self::assertSame(1, $sheet->getCell('A1')->getValue());
+        $spreadsheet->disconnectWorksheets();
+    }
+
+    public static function providerValidUtf16(): array
+    {
+        return [
+            ['utf16be.xlsx'],
+            ['utf16be.bom.xlsx'],
+        ];
     }
 }
diff --git a/tests/data/Reader/XLSX/ebcdic.dontuse b/tests/data/Reader/XLSX/ebcdic.dontuse
new file mode 100644
index 0000000000..9d366bd127
Binary files /dev/null and b/tests/data/Reader/XLSX/ebcdic.dontuse differ
diff --git a/tests/data/Reader/XLSX/utf16be.bom.xlsx b/tests/data/Reader/XLSX/utf16be.bom.xlsx
new file mode 100644
index 0000000000..d18c3600e6
Binary files /dev/null and b/tests/data/Reader/XLSX/utf16be.bom.xlsx differ
diff --git a/tests/data/Reader/XLSX/utf16be.xlsx b/tests/data/Reader/XLSX/utf16be.xlsx
new file mode 100644
index 0000000000..6bcaf0767d
Binary files /dev/null and b/tests/data/Reader/XLSX/utf16be.xlsx differ
diff --git a/tests/data/Reader/XLSX/utf16entity.dontuse b/tests/data/Reader/XLSX/utf16entity.dontuse
new file mode 100644
index 0000000000..2462cb870a
Binary files /dev/null and b/tests/data/Reader/XLSX/utf16entity.dontuse differ
diff --git a/tests/data/Reader/XLSX/utf7quoteorder.dontuse b/tests/data/Reader/XLSX/utf7quoteorder.dontuse
new file mode 100644
index 0000000000..1ad4adab22
Binary files /dev/null and b/tests/data/Reader/XLSX/utf7quoteorder.dontuse differ
diff --git a/tests/data/Reader/XLSX/utf8and16.dontuse b/tests/data/Reader/XLSX/utf8and16.dontuse
new file mode 100644
index 0000000000..e95fecdc04
Binary files /dev/null and b/tests/data/Reader/XLSX/utf8and16.dontuse differ
diff --git a/tests/data/Reader/XLSX/utf8and16.entity.dontuse b/tests/data/Reader/XLSX/utf8and16.entity.dontuse
new file mode 100644
index 0000000000..b604458d0a
Binary files /dev/null and b/tests/data/Reader/XLSX/utf8and16.entity.dontuse differ