The Football Association has opened an investigation into comments made by Manchester United boss David Moyes following his team's League Cup defeat against Sunderland on Tuesday.
The Scot claimed that United are "having to play the opposition and the officials" after the 2-1 loss at the Stadium of Light in the first leg of their semi-final.
Moyes was unhappy with a number of decisions that were made by referee Andre Marriner as the Red Devils slumped to a third consecutive defeat in all competitions.
The United manager could face a fine and touchline ban if he is charged with misconduct by English football's governing body.
Moyes's side continue their Premier League campaign on Saturday when they welcome Swansea City to Old Trafford.