Former Tottenham Hotspur manager Mauricio Pochettino expressed sadness at Manchester City being found guilty of breaching financial rules, saying that if true, it would confirm "a period of deception" in the sport.
On Monday, a football source confirmed media reports that an independent panel had found City guilty of all but one of 115 alleged breaches of the Premier League's financial rules.
City, who have always denied any wrongdoing, could face sanctions ranging from fines and a points deduction to relegation.
"Whatever punishment (they choose), it's impossible to turn back time. It's done a lot of damage," Pochettino, now coach of the US men's team, told reporters on Monday.
"At the end of the day many clubs followed the rules and some didn't ... What are they going to do? An economic punishment? Docking points? It's really hard. It's sad.
"At the end of the day, we went through something where sporting fairness didn't exist ... If it's true all of the 114 rules that were broken, we've lived through a period of deception."
Earlier this month, Pochettino said Chelsea should be stripped of their 2016-17 Premier League title and that it should be handed to Tottenham following the Stamford Bridge club's record fine for rule breaches this year.
The Argentine manager pointed to Tottenham's complete lack of transfer activity for a spell during his tenure, when they were constrained by the financial demands of building a new stadium.
"I think we were the only team in the history of the Premier League with 18 months without (making a transfer)," he added.
"They were so strict with us but also so lenient with others. Because of that, that's why I say, it's all very strange."
Manchester City did not immediately respond to an emailed request for comment outside regular business hours.