Italy's football association (FIGC) has completed its investigation into Juventus over alleged irregularities in the club's payments to players, according to a statement released by Juventus on Wednesday.
This comes on top of the 15-point deduction that Juventus has already received in the current Serie A season in a separate case related to players' transfers, and the club could face further sporting penalties if found guilty.
The FIGC prosecutors claim that Juventus agreed to reimburse players for most of their wage cuts during the Covid-19 pandemic without proper accounting, violating relevant international accounting standards.
As part of the investigation, Juventus will now have access to the prosecutor's documents and will have 15 days to submit their own documents or request interviews.
The prosecutors will then decide whether the club should face a sports tribunal.
In January, Juventus was docked 15 points for the current season by an Italian soccer court investigating the club's transfer dealings and finances.
The court also imposed bans on several club officials, preventing them from holding office in Italian soccer. Juventus has appealed against this ruling to Italy's Sports Guarantee Board.
The inquiries by sports authorities were triggered by investigations by criminal prosecutors in Turin, where Juventus is based, regarding alleged false accounting.
A criminal court hearing to determine whether to order a trial for former chairman Andrea Agnelli, along with 11 other individuals and the club itself, began last month.
Juventus has denied any wrongdoing and stated that their accounting practices are in line with industry standards.
The potential penalties, including further points deduction, if any, would affect the club's performance in either the current Serie A season or the next one remains unclear.