The Football Association of Ireland has issued legal proceedings against its former auditors Deloitte.

According to the Courts Service website papers were lodged by the FAI with the High Court yesterday.

The actions are being taken by the football association against three Deloitte companies.

However, the entries do not give any further details of the nature or scope of the action.

The FAI declined to comment on the matter today.

It is being represented by Dublin solicitors, Beale and Co.

Last year Deloitte informed the Companies Registration Office that in its view the accounts of the FAI were not being properly kept.

The then auditor claimed this had contravened section 281 and 282 of the Companies Act, an offence which if proven is a criminal offence.

Deloitte resigned from the position earlier this year after it alleged it had been misled by the FAI.