The Football Association of Ireland has broken company laws regarding its accounts, according to an auditors' report sent to the Companies Registration Offices.
Deloitte, who are the FAI’s official auditors, filed the report on April 12 and noted that the association’s accounts are not being properly kept.
It declares that the FAI have breached section 281 and section 282 of the Companies Act 2014, which relates to keeping “adequate accounting records”.
This comes as officials from Sport Ireland - and the Minister for Sport Shane Ross - will be appearing before the Oireachtas sports committee this afternoon.
Yesterday, the FAI's former CEO John Delaney offered to step aside while the organisation's financial affairs are investigated.
The Honorary Treasurer Eddie Murray and the Honorary Secretary Michael Cody also voluntarily resigned from the board.
Controversy has surrounded the FAI for the past month after revelations that Delaney gave a €100,000 ‘bridging loan’ to his employers in April 2017.
Fine Gael TD for Dublin North West, Noel Rock, has called for an immediate investigation.
Deputy Rock said: "Deloitte have in recent days filed a H4 form with the Companies Registration Office indicating their understanding that there has been a breach of the Companies Act 2014.
"This issue is also, I understand, the subject of an investigation from the Office of the Director of Corporate Enforcement and is something I have written to them about.
"Any breach of the Companies Act 2014 is a serious offence, with breaches potentially carrying a punishment of fines or even imprisonment as it is a category 1 or category 2 offence and underlines how serious this issue is.
"For context, in the last 12 months only two such forms have been filed with the CRO. This is the third."
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