The hearing into Manchester City's 115 charges for alleged breaches of the Premier League's financial rules began on Monday.
City were charged and referred to an independent commission in February 2023 following a four-year investigation.
It is alleged City breached its financial rules between 2009 and 2018.
City strongly deny all charges and have said their case is supported by a "comprehensive body of irrefutable evidence".
The Premier League claim City breached rules requiring the club to provide "accurate financial information that gives a true and fair view of the club's financial position".