@BerkshireBlue: I hope the IC agrees with your assessment. My reasoning regarding Mancini's situation is this: given that the charges were announced in February 2023, the Statute of Limitations (SoL) must be considered by the IC. The consultancy contract, in my view, was neither criminal nor mistaken — but was it concealed?
We could argue that, since there were no specific rules in the Premier League handbook (circa 2008) requiring a club to report contracts between its parent company (ADUG) and a club employee (Mancini), there was no concealment in our accounts. If there was no criminality, no mistakes, and no concealment, then the issue should be time-barred.
The Premier League could counter with an argument of "not acting in good faith," which carries non-sporting sanctions if the IC agrees.
Of course, I'm not a lawyer, but I'd love to know if my reasoning is flawed — or perhaps, not?