The verdict, reported by The Athletic, relates to alleged breaches of Premier League financial regulations between 2009 and 2018 and follows a four-year investigation into the club’s finances.
One of the 115 charges was dismissed, while the commission found against City on the remaining 114 charges.
The case, which was formally brought by the Premier League in February 2023, covers nine seasons and includes allegations concerning the provision of accurate financial information and the club’s financial dealings.
However, Friday’s verdict does not immediately determine the punishment City will face. The sanctions are expected to be considered separately, with the club also expected to appeal the commission’s decision.
Manchester City have consistently denied wrongdoing and maintained that they did not breach the Premier League’s financial regulations.
The club’s position remains that the disciplinary process is yet to be completed, meaning the latest findings are not necessarily the final outcome of the long-running case.
The proceedings are among the most extensive disciplinary cases in Premier League history and have stretched over several years.
The charges cover a period in which City developed into one of the dominant forces in English football, winning multiple Premier League titles and other major trophies.
The case centres on alleged financial breaches during the period from 2009 to 2018, while the Premier League’s investigation began after concerns about the club’s financial affairs.
The independent commission’s findings now move the case into its next phase, which will focus on the consequences of the breaches.
Potential sanctions under the Premier League’s disciplinary framework can include financial penalties and sporting sanctions, although the punishment in City’s case has yet to be determined.
The club’s expected appeal could further delay the conclusion of the matter and determine whether the commission’s findings ultimately stand.
City’s case is separate from previous disciplinary action taken against the club by UEFA. In 2020, the Court of Arbitration for Sport overturned a two-year Champions League ban imposed by UEFA, although City were fined £8.8m for failing to cooperate with that investigation.
The Premier League proceedings, however, concern a separate set of alleged breaches and remain subject to the league’s own disciplinary and appeal processes.
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