Celtic could face a Scottish FA disciplinary charge after the governing body began investigating comments made by Tom Boyd during commentary on the the club's TV channel.

Boyd, a club ambassador, was co-commentator on the Celtic TV broadcast of the League Cup match against Dunfermline on Saturday. He was heavily critical of match referee John Beaton's decisions, in particular over a penalty call that wasn't given.

The Scottish FA compliance officer has yet to review the comments but will be considering whether Boyd has broken the rules.

It's likely rule 38, article 29.2 of the governing body's Judicial Panel Protocol will be considered, where club media is prohibited from implying bias or incompetence on the part of a referee.

If a disciplinary charge is brought then it would be for Celtic as a club, not Boyd as an individual.

The possible sanctions range from a £1000 fine at the low end of the scale up to £10,000 at the top end with a £100,000 fine reserved for only the most serious breaches.

The case would not be dealt with under the 'fast-track' system used for on-field offences so Celtic could face a wait to see if they will be called to account.

Boyd had suggested Celtic were playing against "12 men" and that the decision not to award the hosts a spot kick was pre-meditated.

"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 a 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."

Celtic said in a statement: "We have had absolutely no contact from the SFA in relation to this matter and, given the context and circumstances in which the comments were made, would be astonished if the matter were to be progressed. If it is, then we will respond robustly."