Sunderland have insisted that they will not accept any "wrongdoing" with regards to the ineligibility issue surrounding striker Ji Dong-won.
The South Korean player featured in four Premier League matches and made one Capital One Cup appearance without having the necessary international clearance.
The Black Cats were fined by the Premier League in December, but will not be docked any points for the error.
A spokesperson for the club said: "The issue of Ji Dong-Won was explained in detail at today's Premier League shareholders' meeting and no issues were raised by any club.
"Sunderland AFC confirmed that they had complied with all procedures and the Premier League stated that the player was duly registered on the extranet system and in all other Premier League mechanisms.
"The club has never accepted any wrongdoing, but did acknowledge that a technical fault occurred and as such were fined by the Premier League accordingly in December. The matter is now closed."
Sunderland are currently second from bottom in the league table, four points adrift of safety.