The club was informed of the findings during the summer, raising fresh questions about the timing of its subsequent spending.
The allegations relate to the Premier League’s long-running investigation into Manchester City’s financial reporting and regulatory compliance.
Despite being aware of the findings, the club continued to operate actively in the transfer market, reinforcing its squad with significant investment.
Manchester City have consistently denied wrongdoing and maintain that they have cooperated fully with the investigation.
The Premier League’s case remains subject to the formal legal process, and any final sanctions will depend on the outcome of the proceedings. Potential penalties could include fines, points deductions or other sporting measures, though no final decision has been announced.