UEFA, who fined City nearly £50million and imposed further squad and spending limits on the club for breaching FFP in 2014, has since been considering its options in light of these fresh allegations, which City have consistently denied.
"It is another huge demanding test for us", Guardiola said at Friday's press conference.
"That's what I think because of what my chairman and my CEO have explained to me and I trust in them". I trust in them.
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We left a few players in Manchester, [but] we are going to play with a team only with players from the first team. Mourinho, though, claimed it was nothing to do with him, saying: "I've nothing to do with the statement".
"If it happens because UEFA decide that we will accept it and move forward".
Therefore City will have to go to title-challenging Chelsea without two of their key performers from the fixture last season.
"They are a good side, a really good team".
Pep Guardiola is reportedly ready to beat both Arsenal and Chelsea to the signing of Cengiz Under from Roma.
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"In these sort of games of course we want to win but I'm more focused on our behaviour".
"He did not come to compete with Fernandinho to be part of our team - but what Fernandinho has done here, not just this season but all the years we have been together, is incredible", he said. "I am very pleased for him and pretty sure with his personality that he will continue (to perform in) that way".
Guardiola's opposite number Maurizio Sarri has spoken of City in complimentary terms ahead of the game, describing them as "the best team in Europe, maybe the best in the world".
The City manager, asked how risky the Chelsea playmaker is, added: "A lot".
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Luiz said he felt Chelsea had beaten "the best team in Europe at the moment". Two Premier League left-backs are being targeted by Marseille.
"We've played them all [away] except United at home and our behaviour was good". You realise his qualities. "To be the best we have to win the titles and we did not win the titles to be the best in the world".