The CAS upheld FIFA’s decision to sanction Abu Nayeem Shohag for using falsified documents in transactions related to FIFA Forward Funds. The Panel ruled that negligence in financial oversight is sufficient to establish a violation under Article 24 of the FIFA Code of Ethics (FCE). It found Shohag responsible due to his failure to verify the authenticity of key procurement documents and confirmed that the minimum sanction of a two-year ban and CHF 10,000 fine was appropriate. As Shohag did not contest the proportionality of the sanction, CAS upheld FIFA’s decision in full.