Manchester City have been found guilty of breaking the majority of the 115 financial rules they were accused of breaching.
The Athletic is reporting that the sanctions have not been decided but that the independent panel has reached its decision, finding the club guilty of all but one count.
The Premier League declined to comment.
Asked if the report was correct, City did not comment either way.
Instead they released a statement saying the “Premier League process remains ongoing with significant elements 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,” it added.
BBC Sport has also been told that, in the event of being found guilty, City will appeal against the findings.
Other Premier League clubs are believed to have been informed about the independent panel’s decision and have sought legal adviceas to whether they would have a compensation claim.
In February 2023, City were charged with more than 100 breaches of the Premier League’s financial rules following a four-year investigation.
The club was referred to an independent commission over allegations it breached financial rules between 2009 and 2018.
The hearing began in September 2024 behind closed doors and concluded that December after around 12 weeks.
The Premier League claimed City breached rules requiring the club to provide “accurate financial information that gives a true and fair view of the club’s financial position”.
City strongly denied all charges and have said their case is supported by a “comprehensive body of irrefutable evidence”.
The club won eight trophies in the period covered by the case, including three Premier League titles, three League Cups, one Community Shield and one FA Cup.
The charges cover the mangerial tenures of Roberto Mancini and Manuel Pellegrini, and the first two years under Pep Guardiola, who left the club after 10 seasons at the end of the 2025-26 campaign.
A separate case between City and the Premier League was also heard last year.
In 2024, an independent arbitration panel found against aspects of the league’s Associated Party Transaction regulations (APTs) after City launched an arbitration challenge.
A tribunal held in February 2025 found the Premier League’s rules governing sponsorship deals from the period between 2021 and 2024 are “void and unenforceable”.
City and the Premier League reached a settlement in September 2025, with the club accepting the APT rules are valid and binding and both parties agreeing to terminate legal proceedings.
The rules were formed by the Premier League to prevent clubs from profiting from commercial deals with companies linked to their owners that are deemed above “fair market value”.
What were the 115 charges?
• 54x Failure to provide accurate financial information 2009-10 to 2017-18.
• 14x Failure to provide accurate details for player and manager payments from 2009-10 to 2017-18.
• 5x Failure to comply with Uefa’s rules including Financial Fair Play (FFP) 2013-14 to 2017-18.
• 7x Breaching Premier League’s Profitability and Sustainability Rules (PSR) 2015-16 to 2017-18.
• 35x Failure to co-operate with Premier League investigations December 2018 – Feb 2023.
There have been suggestions by the Times and football finance expert Kieran Maguire the number of charges is as high as 130. BBC Sport has been unable to verify this.
By BBC Sport
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