The FAI has announced that the Mazars report has been referred to An Garda Síochána and the Office of the Director of Corporate Enforcement (ODCE).
The independent report was launched in April of last year in light of matters of concern which had come to the attention of the then board of the Association.
“The report arising from that investigation has now been furnished by Mazars to the current Board of the FAI,” said a statement from Irish football's governing body on Thursday afternoon.
“Having considered the matter and taken advice, the Board of the FAI has determined that it is appropriate that the report be referred to An Garda Síochána and to the Office of the Director of Corporate Enforcement.”
Sport Ireland referred an independent audit of the FAI's financial affairs to the Gardaí last November after appointing Northern Irish firm KOSI Corporation Ltd to conduct the report
An Garda Síochána decided not to launch an investigation and instead left it to the Director of Corporate Enforcement to continue its own probe.
It was reported earlier this week that the ODCE had reached an agreement with former FAI CEO John Delaney over the manner in which the inspection of certain documents and emails seized from the Association are to be conducted.