Pep Guardiola insists Manchester City are "innocent until proven guilty" amid UEFA investigations into alleged financial irregularities.
City have said they are "disappointed, but regrettably not surprised" after being referred to the Club Financial Control Body adjudicatory chamber following an investigation into financial fair play.
UEFA opened an investigation into alleged financial irregularities at the club earlier this year but City deny any wrongdoing and say the accusations are entirely false.
Guardiola says he does not believe the club are guilty of any wrongdoing and trusts the club's chairman and CEO over the matter.
Speaking ahead of Saturday's FA Cup final against Watford, he said: "I've said this many times, I trust the club and the people here. I know we won the Premier League and still in the last few days everyone has only spoken about that. We are innocent until we are proven guilty.
"If we did something wrong, or UEFA decide that we have done something wrong, we will be banned, punished, whatever they decide.
"But we are innocent right now. I know everyone is waiting for us to be found guilty. It's hard for everyone to understand around the world because it does not always happen but people are innocent until they are proven guilty. That is where it is, we accept it.
"I have spoken with the chairman and the CEOs, I know exactly what they did and I trust a lot of them."
A panel investigating financial allegations concerning City are expected to recommend the club receive a one-year ban from the Champions League, according to Sky sources.
City were fined £49m and hit with restrictions on transfer spending and their Champions League squad after FFP breaches were originally investigated in 2014.
UEFA began a new probe after further allegations about the same period were made in German publication Der Spiegel last year.