Manchester City has rejected the findings of an independent Premier League Commission that found the club guilty of financial rule breaches, saying the decision contains “clear material errors” of law, principle and fact.

In a statement issued on Tuesday, the club said it was “disappointed and surprised” by the Commission’s opinion and maintained that it was innocent of the accusations brought by the Premier League.

City said it had “a comprehensive body of irrefutable evidence” supporting its position and vowed to pursue all appropriate regulatory and legal avenues.

“The club will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe,” City said.

The club also noted that the Premier League process remains ongoing, with “significant elements” yet to be completed.

Manchester City said it had respected due process throughout the eight-year process, expecting the Premier League Board and Executive to operate as an independent, impartial and fair-minded regulator.

The club said it was restricted in what it could disclose while further proceedings are ongoing.

The Commission had found City guilty of all charges relating to serious breaches of Premier League financial rules over a nine-season period, from the 2009/10 to 2017/18 seasons, as well as the majority of charges concerning the club’s alleged failure to cooperate with the league’s investigation.