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Manchester City have been found guilty by an independent commission over the club’s 115 breaches of the Premier League’s financial rules, according to The Athletic.
City insist the process “remains ongoing” surrounding the charges relating to providing accurate financial information and failing to comply with Profit and Sustainability Rules (PSR) over a nine-year period, between 2009 and 2018.
City were referred to an independent commission in February 2023 following a four-year investigation by the Premier League – one City were also accused of failing to co-operate in.
City had denied any wrongdoing throughout the process and announced their “surprise” when they were referred to an independent commission.
A City spokesperson told The Athletic: “The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. As such Manchester City FC’s position remains consistent with the club’s statement of February 2023.
“The club has diligently respected due process for eight years on the basis the Premier League board and executive would behave as an independent, impartial and fair minded regulator, free from partisan influence.”
Now, the club will have the chance to appeal against the decision of one of the most significant court cases in the history of sport.
Regardless of the judgement, both sides – the Premier League and Manchester City – knew they would have the chance to appeal within 14 days of the ruling.
Such an appeal would trigger a fresh three-person commission to look into the case, the members of which will be selected by Murray Rosen KC, the chair of the Premier League’s judicial panel.
This would lead to a further delay of the imposition of any sanctions or points deductions until the appeal process is complete.
However, the decision of the three-person commission would be final. City would not be able to turn to the Court of Arbitration for Sport (Cas), unlike a previous case.
In February 2020, City were found guilty of breaking Uefa’s financial fair-play (FFP) rules and were given a €30m (£26.3m) fine as well as a two-year European ban.

But after the case was taken to Cas, the ban was lifted five months later and the fine was reduced to €10m (£8.8m).
Cas said City showed “blatant disregard of Uefa’s investigative process” but cleared them of “disguising equity funds as sponsorship contribution”. City said this ruling was “validation of the club’s position and the body of evidence that it was able to present”.
The club also aided by the fact Uefa statute only allows prosecutions within a five-year period, which meant most of the alleged breaches “were either not established or time-barred”. The Premier League did not have this problem of a cut-off, allowing them to bring charges against the club going back to 2009.
City have been England’s most successful team since the club’s fortunes were transformed by Sheikh Mansour’s takeover in 2008. The club won the Premier League three times between 2009 and 2018, a period in which the club also won one FA Cup and three League Cups.
Under manager Pep Guardiola, City won the Premier League in 2019, 2021, 2022, 2023 and 2024, including an unprecedented run of four in a row. In 2023, the club also won the Champions League for the first time, completing a historic “treble” of major prizes.