The Football Association has said the independent commission’s findings against Manchester City over breaches of Premier League financial rules have significant implications for the integrity of football.

The FA made the statement on Friday, October 2, 2026, saying it was carefully considering the commission’s decision and its wider implications. The governing body added that it would take action where appropriate but would not comment further while proceedings between the Premier League and Manchester City remain ongoing.

The development follows the Premier League’s announcement on September 29 that an independent commission had found Manchester City guilty of breaches of its financial rules covering the 2009/10 to 2017/18 seasons. The commission also upheld most of the allegations concerning the club’s failure to cooperate with the league’s investigation.

According to the Premier League, the commission found that Manchester City had used commercial arrangements that misrepresented the true agreements with some partners, resulting in the artificial inflation of reported revenues and reduction of costs. The league said the commission also found that the club had submitted misstated financial accounts and breached spending limits.

Manchester City, however, has strongly rejected the findings and maintained that it is innocent of the accusations. The club confirmed that it lodged a comprehensive appeal at 7pm on Thursday, October 1, arguing that the commission’s opinion contained what it described as material errors of law, principle and fact.

The Premier League has confirmed that the appeal will be heard by an independent Appeal Board, with the proceedings remaining private and confidential until publication of the outcome is permitted. The league has also said the issue of any sanction arising from the commission’s findings will be dealt with separately.

The FA said it would continue to monitor developments closely as the legal and disciplinary process progresses. The case therefore remains ongoing, with Manchester City’s appeal now forming the next major stage in the long-running dispute over the club’s financial dealings.