Paris Saint-Germain's finances will again be assessed by the Club Financial Control Body (CFCB), UEFA has confirmed.
The chief investigator of the CFCB previously closed an investigation into whether PSG broke UEFA's financial fair play (FFP) regulations.
But the CFCB's chairman later announced the decision would be assessed by the CFCB Adjudicatory Chamber.
And UEFA confirmed on Monday the CFCB will once again examine PSG's finances to assess whether the club broke FFP rules.
A UEFA statement said: "Following the decision of the Chief Investigator of the CFCB to close the investigation into Paris Saint-Germain and the subsequent decision of the CFCB chairman to send it for review by the CFCB Adjudicatory Chamber, the latter decided on September 19 and announced today its decision to refer the case back to the CFCB Investigatory Chamber for further investigation."
PSG broke the world-record transfer fee by signing Neymar from Barcelona in a €222million move last August.
The Ligue 1 champions also spent €180m to sign France forward Kylian Mbappe from domestic rivals Monaco in the same month.
That deal was an initial one-season loan move that was widely reported to be an attempt to ensure PSG's finances complied with FFP.
PSG's spending for the 2018-19 campaign was more muted, with arrivals including Thilo Kehrer and Juan Bernat, while Gianluigi Buffon and Eric Maxim Choupo-Moting signed on free transfers.
Funds were raised through the sales of players including Goncalo Guedes, Javier Pastore, Yuri Berchiche and Odsonne Edouard.
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