The hearing into Manchester City’s 115 charges for alleged breaches of the Premier League’s financial rules began on Monday.
City were charged and referred to an independent commission in February 2023 following a four-year investigation.
It is alleged City breached its financial rules between 2009 and 2018.
City strongly deny all charges and have said their case is supported by a “comprehensive body of irrefutable evidence”.
The Premier League claim City breached rules requiring the club to provide “accurate financial information that gives a true and fair view of the club’s financial position”.
This information covered club revenue, which includes sponsorship income and operating costs.
It has also accused the Premier League champions of not co-operating.
When the Premier League investigation began, City said the allegations were “entirely false” and that the allegations originally published in German newspaper Der Spiegel came from “illegal hacking and out of context publication of City emails”.
City have won eight league titles, multiple cups and the Champions League since their 2008 takeover by the Abu Dhabi United Group.
The private hearing, expected to last around 10 weeks, is being held at the International Dispute Resolution Centre in the city of London.
