Sport Integrity Global Alliance (SIGA) chief Emanuel Macedo de Medeiros has urged fans to be patient as they await the final decision on Manchester City's appeal against the verdict that they breached Premier League financial rules.
On 29 September, an independent commission found the club guilty of breaching financial regulations over nine seasons. The commission concluded that City had artificially inflated their revenues and understated their costs by more than £900 million, using fictitious arrangements to circumvent the rules.
The club's appeal means the proceedings are not yet over. De Medeiros said the legal process must not be rushed, because the final decision must leave no room for doubt or infringe the rights of the parties.
“I understand the frustration of fans, especially those who support Manchester City. This is an unpleasant situation for everyone, but the law must take its own course. There must be no room for doubt or error,” the SIGA chief told the Press Association.
He also said the process was nearing its conclusion, but stressed the need to follow all legal procedures.
De Medeiros described the proceedings as a test not only for the Premier League but also for confidence in the football system as a whole.
He said the case had attracted enormous attention from the football community, making it particularly important to ensure a fair and legally sound decision.
The commission found that the club had used a concealed funding arrangement: Abu Dhabi companies paid only part of the sums recorded in documents, with the remainder covered by Abu Dhabi United Group, an organisation linked to club owner Sheikh Mansour.
The commission estimated that City's revenues were overstated by more than £830 million in this way between the 2009/10 and 2017/18 seasons. It also found that the club had overstated image rights income by almost £74 million and understated employee contract liabilities by almost £17 million.
Manchester City are disputing the commission's findings. The club said the decision contained material errors of law, principle and fact that made the verdict unreliable. Chief executive Ferran Soriano previously told staff that the commission had accepted the Premier League's “conspiracy theory”.
The club continue to seek a review of the decision. The outcome of the appeal will determine the course of one of the most significant financial cases in English football history.