The SFA compliance officer will investigate comments made by Tom Boyd during a Celtic TV broadcast of Celtic v Morton, according to the BBC.
READ MORE - Old Firm transfer offer for Cluj striker, Celtic signing reports wide of the mark, defender bemused by Rangers link, Celtic lose out on wonderkid, Hibs star responds to speculation - Scottish Premiership Rumour Mill
The former Hoops captain and club ambassador claimed that the Parkhead side are "always" playing against twelve men.
He also wondered whether match official John Beaton had made a "premidated" decision by not awarding Celtic a penalty during the match.
He said at the time of the incident: "If he doesn't know that's a penalty he should not be in the middle of the park refereeing a football game.
"He'll probably be welcomed down his pub tonight again."
During the half-time interval in extra-time he continued to question the referee's impartiality.
He said: "Old law, new law, no matter what kind of law, that is a penalty," he said. "How John Beaton hasn't given that... we've seen it before from referees like this. John Beaton not giving us penalty, absolutely stunning decision... standing alone there, I wonder what his thoughts are.
"I'm mystified... I'm not mystified. John Beaton as though it was a pre-meditated decision not to give that penalty because it was so late in the game, I'm not sure.
"It's come off his arm. Regardless of players down or whatever, he's not given a drop ball. So he's seen it hit the hand of the Dunfermline player and it should be a penalty. Outrageous decision from John Beaton.
"We've not played well, but once again a decision from a referee may cost us in this game, hopefully we'll go on and beat not the 10 men, not the 11 men of Dunfermline, but the 12 men."