Manchester United manager David Moyes has accepted a misconduct charge
and is expected to be fined by the Football Association.
The charge concerned comments made after the 2-1 Capital One Cup semi-final first-leg loss at Sunderland.
Moyes, 50, said his side were "beginning to laugh at referees" for their "terrible" decisions.
"We're having to play them as well as the opposition at the moment," he added.
The Scot had until 18:00 GMT on Wednesday to respond to the charge, and has requested not to attend the hearing.
Referee Andre Marriner awarded a second-half penalty to Sunderland,
which Fabio Borini converted, to confirm United's third defeat in a week
- the first time they had suffered three straight losses since May
2002.
Defeat at Sunderland followed losses at home to Tottenham in the Premier League and Swansea in the third round of the FA Cup.
The former Everton manager was also angered by a decision during the
Spurs defeat, saying it was "scandalous" United were not awarded a late
penalty after goalkeeper Hugo Lloris collided with United's Ashley Young
in the penalty area.
Liverpool manager Brendan Rodgers was
recently fined £8,000 over comments he made about referee Lee Mason
after his side's defeat at Manchester City.

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