A hearing examining more than 100 Premier League charges against Manchester City is due to conclude next month, according to reports.
The Lawyer magazine has reported that the hearing, which began on September 16, is currently paused as the two sides prepare closing arguments, which will begin in early to mid-December.
The independent commission hearing has been held at the International Dispute Resolution Centre in central London.
The club were charged in February last year with 115 alleged breaches of top-flight financial rules, and with failing to co-operate with the subsequent investigation.
City have denied the charges. An outcome is expected next year.
If found guilty, City could face a severe punishment, including the possibility of relegation, although there is a strong possibility of an appeal whatever the final outcome.
Manchester City boss Pep Guardiola recently signed a new contract through to the summer of 2027 and insisted he would “be here” even if they are relegated.
Earlier this month, the Times reported four clubs – Arsenal, Liverpool, Manchester United and Tottenham – had lodged legal notices reserving the right to claim compensation if City were found guilty of any serious breaches.
City are charged with failing to report accurate financial information for nine seasons stretching from 2009-10 to 2017-18, as well as failing to provide full details of former manager Roberto Mancini’s pay between 2009-10 and 2012-13.
They are also charged with failing to provide full details of remuneration in contracts with players between 2010-11 and 2015-16, and with failing to co-operate with the investigation over a period from 2018 to 2023.
The club deny any wrongdoing and have previously said they have a “comprehensive body of irrefutable evidence” to support their stance.
