Charges are also expected to be confirmed against Ricardo Teixeira, the disgraced Brazilian who quit FIFA’s executive committee in 2012 after it was revealed he had received millions of pounds in bribes from FIFA’s former marketing company ISL, and his successor Marco Polo Del Nero. Brazil newspaper Estadao and the New York Times both quoted US law enforcement sources saying the pair are to be indicted.

A total of 16 indictments are expected to be announced by the US Department of Justice.

Hawit was appointed interim president of CONCACAF, which covers countries from north and central America and the Caribbean, after his predecessor Jeffrey Webb was arrested in a similar swoop in May. Napout is the president of CONMEBOL, the South American confederation. FIFA president Sepp Blatter was not arrested as part of the latest raid.

A statement from the FOJ said: “The two FIFA officials arrested in Zurich on the instructions of the Federal Office of Justice were today also given hearings by the Zurich cantonal police on the US arrest requests. They are opposing their extradition to the USA.

“According to the US arrest requests, they are suspected of accepting bribes of millions of dollars.

“They are alleged to have taken the money in return for selling marketing rights in connection with football tournaments in Latin America, as well as World Cup qualifying matches.”

At a news conference, acting FIFA president Issa Hayatou insisted that neither he nor the organisation is corrupt.

Hayatou said: “FIFA is not corrupt. We have individuals that have shown negative behaviour. Do not generalise the situation. There are lots of people in FIFA for more than 20 or 30 years that have not been accused of anything.”

In 2011 Hayatou was named by a Parliamentary select committee of having been accused by a whistleblower of accepting a 1.5million US dollar bribe from Qatar during the bidding process for the 2022 World Cup – both he and Qatar denied the charge, and the whistleblower later retracted the claim.

Hayatou was also reprimanded in 2011 by the International Olympic Committee after his name appeared on a list of payments made by ISL.

Asked if he was personally corrupt, he said: “I would not be here if I was corrupt my dear friend. Can Parliament prove I have 1.5million dollars? I have not received one single euro or dollar to vote for anyone as host of the World Cup.”

The FIFA corruption scandal first broke in May when seven officials, including Webb, were arrested in Zurich. A source with knowledge of the investigation told Press Association Sport the latest arrests follows evidence provided by Webb to US justice authorities.

Napout and Hawit were unable to take part in the second day of a FIFA executive committee meeting on Thursday when a raft of reform measures were passed.

Brazil’s FIFA ExCo member Fernando Sarney told Press Association Sport: “It was like someone had died, that was the atmosphere inside. Everybody was surprised, the feeling was like it’s happening again, that it’s something we think is personal. It was supposed to be a positive day today with the reforms and a lot changes, compliance, transparency.”

In a separate development earlier this year, the Swiss attorney general also opened criminal proceedings over the awarding of the 2018 and 2022 World Cups and seized documents and electronic data from FIFA’s headquarters.

The twin proceedings and the subsequent revelations over the next few days led to Blatter announcing on June 2 he would step down as FIFA president, just four days after he was re-elected for an unprecedented fifth term.

The final straw came when FIFA was forced to admit that it had paid 10million US dollars destined for the South Africa World Cup to an account controlled by the disgraced former vice-president Jack Warner.

Since then, Blatter has been provisionally suspended, pending an ethics committee hearing into a £1.3million payment made to UEFA president Michel Platini, with the pair facing possible lifetime bans.

FIFA’s acting secretary general Markus Kattner confirmed the reforms, to be put to FIFA’s Congress in February, would see the salaries of the president and senior officials made public.

He outlined a two-year timetable for implementing the changes with FIFA recognised as a “modern, trusted professional organisation” by December 2018 after a successful World Cup in Russia.

The 26-strong FIFA executive committee will be replaced by a FIFA Council with at least six of the 36 places filled by women, one from each confederation.

Hayatou, who had a kidney transplant three weeks ago, appeared to fall asleep during the press conference but insisted he was well enough to act as president.

He said: “I have small problems of health but this does not stop me being here before you.”