The auditors that signed off the latest annual accounts of Birmingham City FC have questioned whether the club gave them all the required details, reports BBC News. Accountancy group BDO said it was "sceptical as to whether we have received all relevant information" from the directors of Birmingham City PLC.
The Championship club's owner, Carson Yeung, disagreed with the comments.
Birmingham reported an annual pre-tax loss of £12.4m, compared with a profit of £109,000 a year earlier.
The loss came as the club's staff costs, which includes player wages, rose from £36.7m to £45m.
The dispute over the club's latest accounts also comes as its parent company Birmingham International Holdings (BIH) continues to delay the release of its own figures.
Mr Yeung, who owns both Birmingham City and BIH, continues to face money-laundering charges in Hong Kong, which he denies.