Pep Guardiola is leaving Manchester City after 10 years — a decade in which he led them to six Premier League titles, three FA Cups, five League Cups, a Club World Cup (old, annual version) and a Champions League, the latter capping their 2022-23 treble.In many ways, it marks the end of an era for English football’s top flight. When Guardiola arrived from Bayern Munich in summer 2016, he walked into a division where his managerial counterparts included the likes of Arsene Wenger and Jose Mourinho. By the time his departure was confirmed, he had outlasted them all, including his greatest rival of all, then Liverpool boss Jurgen Klopp.But there are other matters that Guardiola has outlasted, too.City were less than three seasons into the Catalan’s reign when UEFA began investigating allegations they had previously breached its financial regulations, which led to the club initially being banned from European competition for two years, before that decision was overturned by the Court of Arbitration for Sport (CAS) in July 2020.The Premier League, subsequently, announced in February 2023 it had charged City with 115 breaches of its own financial rules. More than three years later, after a lengthy hearing at the end of 2024, a verdict has still not been handed down. City have steadfastly denied wrongdoing from the start of the whole process.As the 55-year-old leaves, and a new era begins in the blue parts of Manchester, City’s ongoing legal proceedings are thrown into sharp relief once more; a decision which threatened to shape Guardiola’s legacy will now hang over the man the club turn to next — which The Athletic has reported is expected to be Enzo Maresca.What have City been accused of?Broadly, the Premier League have accused City of repeatedly breaching profit and sustainability rules (PSR), which govern the losses that clubs are able to incur over a rolling period.According to the Premier League, City both artificially inserted money into the club by disguising payments from ownership as sponsorship money, and hid outgoings, by providing undeclared salaries or bonuses to players and managers.Pep Guardiola has left City (Adrian Dennis/AFP via Getty Images)The 115 charges against City have sometimes been alternatively described as 129 or 130 charges — it depends whether breaches which allegedly occurred over multiple seasons are counted separately, or bundled together across campaigns. Functionally, however, the charges boil down to five categories: