Sports
MANCHESTER City have been found guilty of breaching the majority of the 115 financial rules they were accused of violating by an independent panel, according to reports.
The Athletic reported that the panel found the club guilty of all but one of the charges, although sanctions against the club have not yet been decided.
The Premier League declined to comment on the report, while Manchester City also declined to confirm or deny the findings.
In a statement, however, the club said the Premier League process remained ongoing, with significant elements still to be completed and subject to strict confidentiality.
“The club has diligently respected due process for eight years on the basis that the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence,” the statement said.
BBC Sport reported that City would appeal against the findings if found guilty.
The report added that other Premier League clubs had been informed about the independent panel’s decision and had sought legal advice on whether they could pursue compensation claims.
The charges stem from a four-year Premier League investigation which resulted in City being charged in February 2023 with more than 100 alleged breaches of financial rules.
The club was referred to an independent commission over allegations that it breached financial regulations between 2009 and 2018.
The hearing began behind closed doors in September 2024 and concluded in December after about 12 weeks.
The Premier League alleged that City breached rules requiring the club to provide accurate financial information that gave a true and fair view of its financial position.
City strongly denied the allegations, saying its case was supported by a “comprehensive body of irrefutable evidence”.
The charges covered the managerial periods of Roberto Mancini and Manuel Pellegrini, as well as the first two years of Pep Guardiola’s tenure.
During the period covered by the case, City won eight trophies, including three Premier League titles, three League Cups, one Community Shield and one FA Cup.
The 115 charges include 54 allegations of failure to provide accurate financial information between the 2009-10 and 2017-18 seasons.
Another 14 charges relate to alleged failure to provide accurate details of player and manager payments during the same period.
Five charges concern alleged failure to comply with UEFA rules, including Financial Fair Play regulations, between 2013-14 and 2017-18.
Seven charges relate to alleged breaches of the Premier League’s Profitability and Sustainability Rules between 2015-16 and 2017-18.
The remaining 35 charges concern alleged failure to co-operate with Premier League investigations between December 2018 and February 2023.
There have also been suggestions by The Times and football finance expert Kieran Maguire that the number of charges could be as high as 130, although BBC Sport said it had been unable to independently verify the figure.
A separate legal dispute between Manchester City and the Premier League concerned the league’s Associated Party Transaction rules.
In 2024, an independent arbitration panel found against aspects of the regulations after City challenged them.
A tribunal in February 2025 also found that the Premier League’s rules governing sponsorship deals between 2021 and 2024 were “void and unenforceable”.
However, City and the Premier League reached a settlement in September 2025, with the club accepting that the Associated Party Transaction rules were valid and binding.
Both parties also agreed to terminate the legal proceedings.
The rules were introduced to prevent clubs from benefiting from commercial agreements with companies linked to their owners where such deals were considered to be above fair market value.
The latest findings could now lead to further proceedings, but the sanctions, if any, against Manchester City are yet to be determined. (BBC)
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Tags: Guilty of financial charges Man City