Manchester City officially lodged an appeal against their guilty verdict in the Premier League financial breaches case.
A statement issued by the club Friday read: "Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter.
"The Club's firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
"The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.
"We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete."
On Tuesday, the Premier League confirmed that City had been found guilty on all of the 100-plus charges of serious breaches of the league's financial rules.
An independent panel concluded that City had artificially inflated the club's commercial revenue by ã830 million ($1.1 billion) between 2009 and 2018 through the use of "sham" arrangements.
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Earlier Friday, the FA expressed concern that City's guilty verdict stains the "integrity" of the game.
"The Independent Commission's decision has significant implications for the integrity of the game. We are carefully considering the decision and its implications and will take action where appropriate," the FA's statement read.
"As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage. We will, however, continue to monitor developments closely."