The Guardian conducted an investigation looking at leaked files that it alleges reveals a series of payments that amount to tens of millions of pounds.
It is claimed the payments were made through offshore vehicles belonging to former owner Abramovich.
The investigation raised questions over whether this money was declared in official accounts, with it being alleged the transactions being made for the club's benefit.
Beneficiaries are alleged to include Eden Hazard's agent, an associate of Antonio Conte and Chelsea officials.
Other payments include those in connection with the purchases of Willian and Samuel Eto'o.
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It has already been reported that the club has self-reported the alleged secret payments relating to these transfers.
The Football Association are already said to be investigating the club over alleged financial breaches.
In July, UEFA fined the Blues £8.6million for incomplete financial information.
Abramovich bought Chelsea in 2003 for £140m and delivered phenomenal success on the pitch.
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During his reign, they won five Premier League titles, five FA Cups, three League Cups, two Champions League titles and two Europa League titles, as well as the Club World Cup.
Abramovich was forced to sell the club after being sanctioned by the UK government following Russia's invasion of Ukraine.
Todd Boehly and his consortium completed his takeover of the club in the summer of 2022.
Even though the charges relate to the previous ownership, Chelsea are still liable for any rule breaches.
Chelsea have declined to comment on the matter.