Manchester
It has been a long wait, but the independent hearing into Manchester City's alleged 115 breaches of Premier League financial regulations will finally begin on Monday.
In what British media are describing as the 'sports trial of the century' a three-person commission will sift through reams of evidence for an estimated 10 weeks with a verdict expected some time before the end of the current season.
City, who have won the English title a record four times in succession, were referred to an independent commission in February 2023, with the various charges dating from 2009 to 2018. They have always denied any wrongdoing.
Should City be found guilty of some or all of the charges they could face penalties or huge fines, points deductions or even demotion from the Premier League.
That would also put a huge asterisk over one of the most successful periods of any club in English soccer history.
City have won eight Premier League titles, one Champions League, three FA Cups, six League Cups, the UEFA Super Cup and the FIFA Club World Cup since being bought by Sheikh Mansour's Abu Dhabi United Group in 2008.
Manager Pep Guardiola, the mastermind of the team since 2016, welcomes the start of the trial, saying before the weekend that City are innocent until proven guilty.
"It starts soon and then (hopefully) finishes soon. An independent panel will decide and I am looking forward to the decision," Guardiola told reporters.
"We're going to see. I know what people are looking forward to, what they expect, I know, what I read for many, many years.
"I am not a lawyer. (Striker) Erling (Haaland) is not a lawyer. Everyone is innocent until proven guilty."
The charges City face include failing to provide accurate financial information, failing to provide full disclosure about player and manager remuneration; breaches of Premier League and UEFA financial fair play regulations and a failure to cooperate with Premier League investigations.
It is not the first time City have found themselves in the dock over alleged financial infringements.
In 2020 they were banned from the Champions League for two years by UEFA for overstating sponsorship revenue between 2012 and 2016, but they successfully appealed to the Court of Arbitration for Sport.
City said at the time of the referral to the Premier League's independent commission that they were surprised by the league's "issuing of these alleged breaches."
With the hearing, which will be conducted privately, starting and likely to continue for many weeks, it will inevitably put a cloud over the Premier League season as City go for a fifth title in succession.
Whatever the verdict, either side could appeal, threatening to drag the process into early summer in 2025.
Everton and Nottingham Forest had points deducted last season for breaching the Premier League's Profit and Sustainability rules although Leicester City avoided a similar fate after winning an appeal against the Premier League.
