Rangers manager Ally McCoist says he will fight the Scottish Football Association charge against him.
McCoist had called for the three-man SFA judiciary panel who punished the club to be named.
"At that particular time, there was nobody really standing up for the club at all," McCoist said.
"I just felt, in the position I was in, that I didn't have any other option than to speak out for the club."
The Gers boss and the club's chief executive Charles Green have both been charged with bringing the game into disrepute.
Green had claimed bigotry was among the motives for punishing the club for the misdemeanours of the old company.
McCoist and Green had until Friday to respond, with a hearing set for 30 August.
But Rangers chairman Malcolm Murray has already vowed to defend the pair against any charge of bringing the game into disrepute.
Rangers face a 12-month transfer embargo, beginning on 1 September, and were fined £160,000.
The punishments came as a result of the club being found guilty of five breaches of SFA rules, while then owner Craig Whyte was found guilty of two rule breaches and fined £200,000.
McCoist had asked: "Who are these people? I want to know who these people are.
"I'm a Rangers supporter and the Rangers supporters and the Scottish public deserve to know who these people are, people who are working for the SFA.
"Make no mistake about it, this is an SFA decision. They have appointed the panel, so therefore they are working for the SFA, but who are they?
"I think we have a right to know who is handing out this punishment to us, I really do."
McCoist said on Friday that he "stands by" his view.
With Rangers gearing up for life in Division Three, Green reacted after SPL clubs voted against granting his controlling consortium's newco Rangers entry into the top flight.
"Some of it has been driven by bigotry, some of its been driven by jealousy and some of it's been driven by all the wrong motives," Green said.
Rangers went into administration last season and Green's Sevco consortium created a new company after failing to prevent the old one being liquidated.
SPL clubs voted against accepting the new club into the top flight and the Scottish Football League clubs voted them into Division Three instead of the First Division.