Thought this needed a separate thread. I have one question on this:

If a player successfully 'deceives' the referee, then who is it actually 'accuses' or reports that player of 'successful deception" - (it is unlikely to be the ref) so is it the fourth official, linesman or could the opposing team manager or player report it to the FA?. Just curious because this could create havoc if used some people deliberately misused the system to get players banned.

Would welcome some clarification.