Findings17 of the original 362 transfers have yet to be cleared.

• Eight agents refused to co-operate fully with the inquiry.

• Many recommendations made by the previous bungs inquiry in 1997 have not been adopted.

• Three clubs breached transfer rules because they did not know the correct regulations. Their cases will be passed to the Premier League and Football Association for possible disciplinary action.

• Players are often unaware how much their agents are receiving - in 15 transfers the agents' fee was more than the player's annual salary.

• 16 Premier League clubs failed to document financial arrangements connected to their transfers appropriately. On three occasions payments were made to agents with no supporting invoices; two clubs failed to enter into written agreements with the agents; six clubs failed to identify an agent who had acted in a transfer.

• 20 agents act together or in informal partnerships without always disclosing this to the club or player.

• Significant conflicts of interest identified, including payments by an agent to a firm managed by a relative of a club official. One agent acted for two clubs and a player in a single transfer.

• The FA "failed to monitor in any detailed or systematic way the arrangements connected to transfers occurring during the inquiry period".

• The FA's clearing-house system failed to review the information on unusual payments or transfers as thoroughly as it should have done.

Recommendations

• The Professional Football Association should not - as it currently does in many cases - act as agents to players in respect of transfers. The PFA's role should be to educate and advise players dealing with clubs and agents.

• Players, not clubs, should pay agents who represent them, and submit annual statements detailing how much they have paid their agents.

• An agent who is a close relative of a club official should not be the manager's agent or receive any payment from any transaction associated with that club.

• A manager's agent should not act for any players at that club or act on a transfer involving that club.

• Every club should submit an annual return to the FA identifying all the amounts paid by that club to agents.

• Agents should submit to the FA and Premier League all payments or agreements on a quarterly basis.

• The FA need to implement the Burns proposals and reorganise their concerning their compliance unit into a semi-autonomous body, review annually by an independent body.

• The FA need to come up with definite punishments for breaching transfer rules.

• The FA and Fifa should be asked to put pressure on the eight uncooperative agents to help fully with the inquiry.