An independent commission hearing to examine 115 charges laid by the Premier League against Manchester City is set to begin on Monday.
Here the PA news agency takes a closer look at the charges, and what could be at stake for the league and the club.
How did this come about?
The Premier League opened an investigation into City way back in 2018 and after a number of legal delays, charges were finally laid in February 2023 and the club were referred to an independent commission.
What is the nature of the charges?
The charges against City relate to the requirement to accurately report financial information, including around the value of sponsorship deals, the submission of details of manager and player pay information and to a club’s responsibility as a Premier League member to adhere to UEFA’s financial regulations and to the league’s own profitability and sustainability rules (PSR).
They are also accused of failing to co-operate with the league’s investigation. In all, there are charges relating to every season between 2009-10 and 2022-23.
What have City said?
The club issued a statement strenuously denying the allegations on the day the charges were brought, saying they they welcomed the opportunity for an independent commission “to impartially consider the comprehensive body of irrefutable evidence that exists in support of our position”.
The club added: “As such, we look forward to this matter being put to rest once and for all.”
Why is this so significant?
So much is at stake. City, the winners of the Premier League in each of the last four seasons, face a huge points deduction or even expulsion from the league if found guilty of the serial cheating they are accused of.
A guilty verdict for City could also prompt a slew of compensation claims from other Premier League clubs and even potentially affect diplomatic relations between the United Kingdom and the United Arab Emirates, where City owner Sheikh Mansour is a deputy prime minister.
If City’s position is vindicated, on the other hand, it will lead to serious questions about the Premier League’s ability to effectively govern its clubs and enforce financial regulations, at a time when football is set to become subject to independent regulation.
How long will all this take?
The hearing is widely reported to be scheduled for 10 weeks, with the commission’s outcome to follow early next year. In the likely event of an appeal, the final decision may not be handed down long before the current season ends.