Investigation is over a loan FIFA allegedly gave to Trinidad and Tobago Football Association in 2010.
Former FIFA president Sepp Blatter is the target of a criminal investigation in Switzerland for suspected mismanagement of a $1m payment.
Blatter has been notified by Swiss federal prosecutors that he is an accused person over a loan FIFA allegedly gave to the Trinidad and Tobago Football Association in 2010, according to a document seen by the Associated Press.
It is the latest allegation in Swiss and American federal investigations tying FIFA to irregular payments benefiting Jack Warner, its former vice president from Trinidad who is fighting extradition to the United States.
Warner long controlled a key bloc in FIFA elections until he left, after being implicated in bribing voters to oppose Blatter in 2011.
Two former senior FIFA officials – secretary general Jerome Valcke and finance director Markus Kattner – are also named as accused persons.
The Swiss federal prosecution office said in a statement on Saturday that criminal proceedings against Blatter were extended last month to include Valcke and Kattner. The office said both men, who were fired by FIFA in 2016, have the presumption of innocence.
Blatter has denied any wrongdoing during decades of financial scandals. He was banned from the FIFA presidency in 2015.