The Premier League has charged Manchester City with more than 100 breaches of its financial rules following a four-year investigation.
It has referred the club to an independent commission over alleged rule breaches between 2009 and 2018.
It also accused City of not co-operating since the investigation started in December 2018.
Last season City won their sixth Premier League title since the 2008 takeover by the Abu Dhabi United Group.
The commission can impose punishments including a fine, points deductions and expelling a club from the Premier League.
In a statement the Premier League said City breached rules requiring them to provide “accurate financial information that gives a true and fair view of the club’s financial position”.
This information covered club revenue, which includes sponsorship income and operating costs.
Further alleged breaches relate to rules requiring full details of manager remuneration – from the 2009-10 to 2012-13 seasons, when Roberto Mancini was in charge – and player remuneration between 2010-11 and 2015-16.
The Premier League said City breached rules related to Uefa regulations, including Financial Fair Play (FFP), from 2013-14 to 2017-18, as well as Premier League rules on profitability and sustainability from 2015-16 to 2017-18.
In 2020 European football governing body Uefa ruled that City committed “serious breaches” of FFP regulations between 2012 and 2016.
However, a two-year ban from European competitions was overturned by the Court of Arbitration for Sport (Cas) later that year.
Uefa began its investigation into City after German newspaper Der Spiegel published leaked documents in November 2018 alleging the club had inflated the value of a sponsorship deal.
The commission proceedings will be confidential and heard in private.
(BBC)
