The Football Association has charged Sheffield United captain Billy Sharp with improper conduct over comments he made after the FA Cup win over Wrexham.
The FA said his comments imply bias and/or attack the integrity of the referee.
Sharp told ITV Sport after the game that he thought the referee had been “helping” the National League side and had not “given him one foul all night”.
The 37-year-old striker has until Tuesday, 21 February to respond.
Sharp, who scored his side’s second goal in their 3-1 replay win, said at the time: “I am glad we’ve beaten them.
“They are doing well in their league and we are doing well in ours, but I wasn’t happy with a few of their players there.
“The way they’ve been as a club before the game, eyeing up Spurs before the game – they had not even beaten us.
“They thought we would just roll over when they got back in it and I think the referee was helping them as well, I don’t think he gave me one foul all night.”