Etihad seeks legal advice over Manchester City findings as appeal deadline nears

Etihad Airways is seeking legal advice after challenging the way the Premier League publicised financial-rule findings against Manchester City. The airline, City's principal sponsor since 2009, is considering action against the league, according to reports by BBC Sport and Sky Sports. It has not announced that a lawsuit has been filed.

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In its statement, reproduced by Sky Sports, Etihad denied involvement in improper commercial arrangements. It said the publication of the independent commission's findings had harmed its interests even though the airline was not named in the redacted decision. Its objections concerned both the handling of information and the implications for its reputation.

The airline also said the Premier League had not approached it during the process, leaving it unable to provide information or be represented. Those are Etihad's claims about its treatment. The company reaffirmed its support for City and said its commitment to their commercial partnership remained strong.

The Premier League's published statement says the independent commission found City guilty of serious financial-rule breaches covering the 2009-10 to 2017-18 seasons. It found that commercial arrangements were used to overstate revenue and understate costs, and that the club submitted inaccurate accounts. Three of four allegations concerning failures to cooperate with the investigation were also upheld.

City continue to deny wrongdoing and intend to challenge the findings. BBC Sport reported that the club planned to lodge an appeal by the end of the week. The Premier League has specified Friday, October 2, as the deadline for City to exercise their right of appeal against the commission's findings.

No punishment has yet been decided. The league says sanctions will be considered at a separate hearing before the independent commission, with that process remaining private until publication is permitted. Its stated intention is to complete the remaining proceedings, including any appeals, as quickly as possible.

BBC Sport separately reported that senior figures in football want the case resolved before the season ends, but that is not a confirmed timetable. The broadcaster said the Premier League declined to comment on Etihad's statement. For now, the airline is examining its legal options while City's disciplinary proceedings remain unfinished.