The Scottish FA compliance officer is to review comments made by ex-Celtic captain Tom Boyd about referee John Beaton during Saturday's League Cup win against Dunfermline.
Commentating for CelticTV, the club ambassador criticised the referee for not awarding the hosts a penalty.
"If he doesn't know that's a penalty he should not be in the middle of the park refereeing a football game," Boyd said.
"He'll probably be welcomed down his pub tonight again."
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."
Holders Celtic beat Dunfermline 2-1 in extra time and during half-time of the additional 30-minute period, Boyd commented further on Beaton's decision not to give the hosts a spot-kick for handball.
"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."
The compliance officer is to investigate the nature of the comments.
Boyd played for Celtic between 1992 and 2003, winning eight trophies, and was capped 72 times by Scotland.
Scottish Football Association article 29.2
'A club or recognised football body which publishes, distributes, issues, sells or authorises a third party to publish, distribute, issue or sell a match programme or any other publication or audio/visual material of any description in any media now existing or hereinafter invented, including but not limited to the Internet, social networking or micro-blogging sites, shall ensure that any such publications or audio/visual material does not contain any criticism of any match official calculated to indicate bias or incompetence on the part of such match official or to impinge upon his character.'