Napoli Owner Aurelio De Laurentiis Faces Indictment Over False Accounting Allegations

The Rome public prosecutor’s office has officially requested the indictment of Napoli owner Aurelio De Laurentiis over accusations of false accounting in player transfers, including the controversial Victor Osimhen and Kostas Manolas deals.

According to reports from Sky Italia and La Gazzetta dello Sport, prosecutors Lorenzo Del Giudice and Giorgio Orano claim that De Laurentiis inflated player valuations to generate fictitious capital gains for Napoli, allegedly worth tens of millions of euros.

The 2020 transfer of Victor Osimhen from Lille and the 2019 move of Kostas Manolas from AS Roma are at the center of the investigation. Authorities believe the deals were manipulated to artificially boost Napoli's financial position.

Alongside De Laurentiis, prosecutors have also called for the indictment of Napoli as a club and his right-hand man, Andrea Chiavelli.

Opinion: The Dark Side of Football Finances

Football fans have long suspected that some clubs engage in creative accounting to meet financial fair play (FFP) regulations and maintain a competitive edge. If the allegations against De Laurentiis are true, it could have serious consequences for Napoli, potentially leading to fines, transfer bans, or even point deductions—as seen with Juventus in the past.

However, some argue that financial engineering is an open secret in modern football. Many clubs use player valuations to balance books, and Napoli is unlikely to be the only one engaging in such practices. The question remains—will football authorities finally crack down on these financial maneuvers, or is this just another high-profile case that will eventually be swept under the rug?

With Napoli struggling this season and De Laurentiis already facing pressure from fans, this legal battle could be the biggest storm of his presidency.