FIFA have formally opened proceedings against former president Joseph Blatter, Jérôme Valcke and Markus Kattner.
The trio are alleged to have offered and accepted bribes during their time at FIFA. In addition they rewarded themselves generous bonuses.
A statement from FIFA read:
The deputy chairman of the investigatory chamber of the Ethics Committee, Djimbaraye Bourngar, has opened formal proceedings against Joseph Blatter, former President of FIFA, Jérôme Valcke, former Secretary General of FIFA and Markus Kattner, former Acting Secretary General and Director of Finance & Corporate Services.
The investigatory chamber will investigate possible violations of art. 13 (General rules of conduct), art. 15 (Loyalty), art. 19 (Conflicts of interest), art. 20 (Offering and accepting gifts and other benefits) and art. 21 (Bribery and corruption) of the FIFA Code of Ethics (FCE) in the context of salaries and bonuses paid to Mr Blatter, Mr Valcke and Mr Kattner as well as other provisions included in the contracts of these three individuals.
Furthermore, the investigatory chamber will investigate a possible violation of art. 16 (Confidentiality) of the FCE by Mr Kattner.