Manchester City have welcomed their alleged breaches of financial regulations being brought before an independent commission, having been "surprised" by the Premier League's claims on Monday.
The league has referred a number of alleged breaches of the competition's rules – which stretch back as far as the 2009-10 season – to the commission.
But a City response claimed the club had a "comprehensive body of irrefutable evidence" in their defence.
"Manchester City FC is surprised by the issuing of these alleged breaches of the Premier League rules, particularly given the extensive engagement and vast amount of detailed materials that the EPL has been provided with," a statement read.
"The club welcomes the review of this matter by an independent commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position.
"As such we look forward to this matter being put to rest once and for all."
Club statement— Manchester City (@ManCity) February 6, 2023
The Premier League said City had breached rules relating to providing accurate financial information, specifically in respect to the club's revenue, including sponsorship revenue and operating costs, between the seasons of 2009-10 and 2017-18, as well as remuneration details for managers and players between the 2009-10 and 2015-16 campaigns.
The competition also referred City to the commission due to the club's failure to comply with UEFA's Club Licensing and Financial Fair Play Regulations between 2013 and 2018.
In 2020, City had a two-year ban from European football overturned by the Court of Arbitration for Sport for these breaches. The club were fined €10million for a failure to cooperate, down from an initial €30m, but were allowed to play in UEFA's international club tournaments.
City are also said to have breached Premier League rules around profitability and sustainability in the 2015-16, 2016-17 and 2017-18 seasons.
The Premier League further claimed City failed to cooperate with or assist their investigation by providing documents and information relating to each season, including the ongoing one, since the start of the 2018-19 campaign.