The Football Association (FA) has warned that the independent commission’s findings against Manchester City could have “significant implications for the integrity of the game” after the club was found to have breached 114 of 115 Premier League financial regulations.
The FA said it was reviewing the commission’s decision and assessing its wider implications before determining whether any further action would be appropriate.
“We are carefully considering the decision and its implications and will take action where appropriate,” the governing body said in a statement.
The commission’s verdict relates to alleged financial breaches committed by Manchester City between the 2009-10 and 2017-18 seasons.
Manchester City has consistently denied the allegations and has until Friday to appeal the commission’s decision.
The FA said it would refrain from making further comments while the separate proceedings involving the Premier League and Manchester City remain ongoing.
“As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage,” the FA said.
“We will, however, continue to monitor developments closely.”
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According to the commission’s findings, Manchester City entered into what it described as “sham contracts” involving several commercial partners as part of an arrangement that allegedly concealed more than £830 million in funding.
The Premier League has characterised the findings as evidence that the club “systematically broke Premier League Rules for nearly a decade.”
The verdict has also raised questions about whether the financial arrangements examined by the commission could have implications beyond football, including potential tax considerations.
The Treasury Committee, which scrutinises the work and administration of His Majesty’s Revenue and Customs (HMRC), has asked whether the tax authority sought access to redacted material contained in the commission’s report.
Dame Meg Hillier, chair of the cross-party committee of MPs, said she wanted assurances from HMRC about the significance of the issues raised and the wider public interest involved.
Manchester City is expected to challenge aspects of the commission’s findings during its appeal. One argument the club is reportedly considering is that key sponsorship agreements were financed by the Abu Dhabi government rather than by its owners.
The club’s owners, Abu Dhabi United Group (ADUG), have been accused of increasing the value of commercial agreements as part of what the commission described as a “disguised funding scheme” worth £830.69 million.
Premier League regulations permit state-owned entities to sponsor football clubs.
Etihad Airways, one of Manchester City’s major commercial partners, has rejected suggestions that it participated in improper arrangements.
The airline said it was considering legal action over the publication of the commission’s findings, arguing that the report had damaging implications despite Etihad not being identified by name in the redacted version.
Manchester City’s forthcoming appeal is expected to determine the next phase of the long-running dispute between the club and the Premier League. For more updates, follow us on X.



