The Hong Kong businessman has employed a law firm to go through the Premier League club's books since 2007 while it is also believes he has notified fraud squad officers about undisclosed debts, including agents' fees and deferred transfer payments.
However, Sullivan insists he is innocent and that if Yeung done a good job investigating the club then he would not have had any nasty surprises upon completion of contracts.
Sullivan claims the club was run correctly and that if Yeung had wanted to see their books before thrashing out a deal then that would not have been a problem.
"I'm becoming somewhat exasperated by these claims being bandied around by Yeung and his associates," he told the Sunday Mirror.
"It's a damn good job we were not a bunch of criminals. We ran the club professionally from top to bottom, otherwise Yeung could have discovered a mountain of debts.
"Is it my fault that Yeung failed to do full due diligence before he purchased the club?
"He merely asked us about 10 questions and failed to bring in accountants or auditors. Was I supposed to beg him to do things professionally?
"It's a bit like me buying a house and failing to conduct a survey and then moaning when the damn thing collapses.
"I certainly would not do business in such a manner. But, fortunately for him, there was nothing wrong with the way the club had been run and we would have been happy to open the books to him before he purchased the club.
"Yeung can subsequently make as many accusations as he wants."