The Italian Football Federation (FIGC) revealed today the clubs' cases had been referred to the national disciplinary commission by the director of public prosecution.

Their respective presidents, Enrico Preziosi, Pasquale Foti and Franco Soldati, are all accused of violating article one of the sport's code of conduct, breaking rules of ethics and showing insincerity.

They are accused of making fictitious accounting entries "far superior to the actual value" for the services of players.

Former Genoa president Luigi Della Costa, his general manager Giovanni Blondet as well as the ex-Udinese president Pierpaolo Marino are also under investigation for the accountancy during their terms in charge of the clubs.

It is suspected that all three clubs were attempting to fulfil economic obligations to enable their teams to be admitted to Serie A or Serie B.