Liverpool will be observing the ‘FFP’ decisions for Everton and Forest as Manchester City faces all 115 accusations.

Everton looks to be in more ‘FFP’ hot water, this time along with Nottingham Forest. As Liverpool watches on, there have been inevitable Man City questions.

The Premier League is facing a challenging circumstance. It is well aware of the issues that arise when FFP investigations take a long time, and it has implemented an expedited process for all but the most “exceptional cases” in an effort to address this. As a result, charges against Everton and Nottingham Forest are now anticipated to be resolved by the end of the current campaign.

Naturally, Everton is contesting the 10-point reduction it was given for violating the Profit and Sustainability guidelines (abbreviated “FFP” informally) during the prior accounting period. The Premier League’s dedication to quicker resolutions was partially sparked by the fact that it was only implemented this season. The penalty alone would have been sufficient to send the Toffees down last season, leaving the clubs who did go down to the Championship less than impressed.

Liverpool, at the other end of the table, is in a situation that is somewhat comparable to those unhappy clubs. The Premier League must go through 115 complaints against Manchester City, as opposed to only one in the cases of Everton and Forest. These charges are the epitome of what makes the team “exceptional.” But with every season that goes by since the probe began nearly five years ago, the position grows increasingly uncomfortable.

Liverpool finished second to Manchester City in 2019 and 2022, but the probe continued to cast a shadow. While officially facing the 115 accusations, Pep Guardiola’s team has now won a trophy. Once more, there isn’t a simple solution for the Premier League, but the situation seems terrible and is perhaps made worse by the quick FFP decisions against Everton and Forest.

Regarding the time frame for which the allegations are made, it starts more than ten years ago. In fact, Liverpool may have a claim spanning a third season, which began in 2013–14; that is precisely the time frame during which Manchester City is said to have violated the rules.

The only charges Manchester City is facing for the 2018–19 and 2021–22 seasons have to do with following the guidelines for cooperating with the Premier League’s inquiry. When the club was accused, the league dissected all 115 charges, all of which were dismissed:

In accordance with Premier League Rule W.82.1, the Premier League confirms that it has referred a number of alleged breaches of the Premier League Rules by Manchester City Football Club (Club) to a Commission under Premier League Rule W.3.4.

Details of the Premier League Rules that the Club is alleged to have breached are as follows:

1. In respect of each of Seasons 2009/10 to 2017/18 inclusive, the Premier League Rules applicable in those seasons that required provision by a member club to the Premier League, in the utmost good faith, of accurate financial information that gives a true and fair view of the club’s financial position, in particular with respect to its revenue (including sponsorship revenue), its related parties and its operating costs, namely:

(a) for Season 2009/10, Premier League Rules B.13, C.71, C.72, C.75 (amended to C.79 from 10 September 2009 for the remainder of Season 2009/10) and C.80;
(b) for Season 2010/11, Premier League Rules B.13, C.78, C.79, C.86 and C.87;
(c) for Season 2011/12, Premier League Rules B.13, E.3, 4, E.11 and E.12;
(d) for Season 2012/13, Premier League Rules 16, E.3, E.4, E.11 and E.12;
(e) for Season 2013/14, Premier League Rules 15, E.3, E.4, E.11, E.12 and E.49;
(f) for Season 2014/15, Premier League Rules 16, E.3, E.4, E.11, E.12 and E.50;
(g) for Season 2015/16, Premier League Rules 16, E.3, E.4, E.11, E.12 and E.50;
(h) for Season 2016/17, Premier League Rules16, E.3, E.4, E.11, E.12 and E.51; and
(i) for Season 2017/18, Premier League Rules B.16, 3, E.4, E.11, E.12 and E.51.

2. In respect of:
(a) each of Seasons 2009/10 to 2012/13 inclusive, the Premier League Rules applicable in those Seasons requiring a member club to include full details of manager remuneration in its relevant contracts with its manager, namely:

(1) for Seasons 2009/10 to 2011/12 inclusive, Premier League Rules Q.7 and Q.8; and
(2) for Season 2012/13, Premier League Rules P.7 and P.8; and
(b) each of Seasons 2010/11 to 2015/16 inclusive, the Premier League Rules applicable in those Seasons requiring a member club to include full details of player remuneration in its relevant contracts with its players, namely:

(1) for Seasons 2010/11 and 2011/12, Premier League Rules K.12 and K.20;
(2) for Season 2012/13, Premier League Rules T.12 and T.20;
(3) for Seasons 2013/14 and 2014/15, Premier League Rules T.12 and T.19; and
(4) for Season 2015/16, Premier League Rules T.13 and T.20.

3. In respect of each of Seasons 2013/14 to 2017/18 inclusive, the Premier League Rules applicable in those Seasons requiring a member club to comply with UEFA’s regulations, including UEFA’s Club Licensing and Financial Fair Play Regulations, namely:

(a) for Season 2013/14, Premier League Rule B.14.6; and
(b) for Seasons 2014/15 to 2017/18 inclusive, Premier League Rule B.15.6.

4. In respect of each of the Seasons 2015/16 to 2017/18 inclusive, the Premier League Rules applicable in those Seasons on Profitability and Sustainability, namely:

(a) for Season 2015/16, Premier League Rules E.52 to E.60; and
(b) for Seasons 2016/17 and 2017/18, Premier League Rules E.53 to E.60.

5. In respect of the period from December 2018 to date, the Premier League Rules applicable in the relevant Seasons requiring a member club to cooperate with, and assist, the Premier League in its investigations, including by providing documents and information to the Premier League in the utmost good faith, namely:

(a) for Season 2018/19, Premier League Rules B.16, B.19, W.1, W.2, W.12 and W.13;
(b) for Season 2019/20, Premier League Rules B.16, B.19, W.1, W.2, W.12 and W.13;
(c) for Season 2020/21, Premier League Rules B.16, B.19, W.1, W.2, W.12 and W.13;
(d) for Season 2021/22, Premier League Rules B.15, B.18, W.1, W.2, W.15 and W.16; and
(e) for Season 2022/23, Premier League Rules B.15, B.18, W.1, W.2, W.15 and W.16.

In conclusion, Manchester City will incur what are generally referred to as “FFP” charges for each of the seasons from 2009–10 to 2017–18. The Premier League’s need to take its time is understandable.

But the paradox is right there. Given the amount of cheating suspected, and the significant time span over which it is said to have transpired, the Premier League brand is increasingly tarnished by every season where this goes unsolved. To be honest, Manchester City’s reputation has also been damaged, and as it continues to fight for its place, it must undoubtedly welcome a final settlement.

Compared to that, the Everton and Nottingham Forest cases are moot, yet even they carry significant ramifications—the Blues have already lost one point. However, as the Premier League struggles with a very rare case, the FFP ruling that Liverpool and others will be keenly monitoring may still be years away.