Sky Sports News' chief reporter Kaveh Solhekol reflects on the charges over Man City's alleged breaches of Premier League financial rules...
This article was first published in February 2023 and has since been updated.
What are the charges against Man City?
Manchester City have been charged with breaking financial fair play rules over a nine-year period, which started in 2009 and went on until 2018. They have also been charged with failing to co-operate with Premier League investigations into their finances.
During that period, Man City, who have denied all the charges against them, won the Premier League three times.
The Premier League's financial fair play rules are designed to ensure clubs pretty much spend what they earn. You can get around that potentially by inflating how much you're earning or hiding how much you are spending.
According to the Premier League, Man City broke the rules over nine seasons by allegedly failing to provide accurate financial information.
Among the charges against City are that they didn't fully disclose the financial remunerations that were made to one of their managers over a four-year period. The suggestion is that there was a secret contract so one of the managers was getting paid much more than officially stated.
The Premier League also allege Man City didn't comply with UEFA's financial fair play rules over a five-year period.
What are the possible punishments?
Everything is on the line. The punishment they could get is unlimited. This commission can punish them in any way they see fit.
According to Premier League rules, it can be a points deduction, a fine or even expulsion from the Premier League.
How did the investigation begin?
The only reason this all came to light was five years ago, German outlet Der Spiegel published an investigation which was based on the work of a Portuguese computer hacker Rui Pinto, who had hacked into the email accounts of various football clubs and agents. It was this story that started the UEFA investigation into Man City, which also led to this Premier League investigation.
Man City issued a statement at the time the charges were brought, which read: "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.
"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."
When will the case be heard?
City's hearing been brought forward to September 16 after it was originally expected to start in November.
It is expected that the formal hearing with the independent commission will go on for around 10 weeks, with both the Premier League and City to make lengthy legal representations, outlining their case.
The independent commission will then go away and consider all the evidence, and consider their decision. That process is expected to take several months because of the volume of charges and the amount of information to be reviewed.
Therefore, it could be March - or later - before a decision by the commission is made public. As soon as they have reached their conclusion, it will be published.
Can City appeal?
The independent commission will be formed of three members, who will be selected by Murray Rosen KC, the chair of the Premier League's judicial panel.
The three-person panel can include any of the 15 members of the judicial panel, as well as non-members.
Once a judgement is made, the Premier League and Man City will be able to appeal - although it cannot be taken to the CAS.
Instead, Rosen would appoint an appeal panel made up of new members. There are currently six members of the Premier League appeal panel.
An appeal would further delay the imposition of any sanctions or points deductions but it is hoped on all sides that the matter will finally be concluded in the next calendar year.
Who will be on the panel?
Stephen Taylor Heath, JMW head of sports law, speaking to Sky Sports News:
"The commission will have a legal representative on the panel, and you'd expect that representative to be a pretty heavyweight King's Counsel.
"Manchester City have had an obligation to comply with the Premier League's investigation and they now have an obligation to comply with the commission's procedure. If they don't comply then a dim view will be taken.
"If the charges relate to administrative errors then the sanctions will be a slap on the wrist. You would think, if the Premier League have taken it this far, they either think there is a case to answer or they've simply got to the point where they haven't been given the answers, and they're now putting it to a commission to get those answers."
What could the ramifications be for other Premier League clubs?
Football finance expert Kieran Maguire speaking to Sky Sports News:
"If you talk to lawyers, they say it would be difficult for another club to say they lost a title or, perhaps more importantly, access to the Champions League and all the rewards that it brings.
"There was talk not too long ago about Burnley and Leeds potentially putting in a claim against Everton with regards to their financial scenario, although that was never crystallised.
"Everybody is going to be watching this with a huge amount of interest and once independent commission makes a judgement, things will move on from there."
What has Guardiola said?
Man City boss Pep Guardiola says he is happy the hearing into the 115 charges will start soon and hopes there will be a swift conclusion for everyone's sake.
"I am happy it starts soon and hopefully it finishes soon for the benefit of all of us," he said in a press conference ahead of their game against Ipswich on August 24.
"Especially for the club but for all the other Premier League clubs, like for all the people that don't wait the sentence.
"I wish from deep in my heart to go to the trial, the independent panel - and I say it again, independent panel - and as soon as possible release what happened, and we will accept like always we have done."
When asked if he was concerned the situation could impact the performance of City players, Guardiola said: "No, we have been three or four years talking about that."