Duty of Disclosure and Reporting
Persons bound by this Code shall report any unethical incidents involving others who are also bound by this Code to the Committee for Ethics and Fair Play if an investigation has not otherwise been initiated . In accordance with paragraph 7 above, when required to do so, all implicated persons shall declare details of their income to FIFA and provide the relevant documents for inspection. Sanctions Any person found to be in breach of this Code shall be subject to sanctions. In the event of this Code being breached, the Committee for Ethics and Fair Play shall submit a report to the FIFA Executive Committee together with a recommendation that sanctions be imposed . The FIFA Executive Committee and the FIFA Emergency Committee have the right to provisionally suspend the person from his duties and to declare him "persona non grata". The relevant case files shall then be submitted to the FIFA Disciplinary Committee for additional disciplinary measures to be imposed . All sanctions shall comply with those specified in the applicable regulations . Sanctions shall not be imposed before an investigation has been initiated and the person in question has had the opportunity to issue a written or oral statement. He shall take an active part in establishing the evidence . Scope and application This Code shall apply to all Officials in conjunction with the provisions of the FIFA Statutes and to all members of FIFA bodies in conjunction with the provisions of the FIFA Statutes and the FIFA Organisational Rules and Regulations . Any person accepting a position on a FIFA body or as an Official shall automatically be bound by this Code without the need for any additional agreement . Final provision This Code of Ethics was approved by the Executive Committee on 6 October 2004 and comes into force with immediate effect.