How do accumulated fouls work?

Accumulated fouls are the fouls penalised with a direct free kick, including a handball offence that is deliberate or makes the body unnaturally bigger, holding an opponent, and impeding an opponent with contact. Each team's accumulated fouls are recorded for each period in the match report. No accumulated foul is recorded when a penalty kick is awarded.

• A substitute, sent-off player or team official who commits a direct-free-kick offence also adds an accumulated foul against their team.
• The referees may play advantage if the offending team has not already committed five accumulated fouls and the opponents are not denied a goal or an obvious goalscoring opportunity.
• The timekeeper gives a signal when a team commits its fifth accumulated foul in a period.
• From the sixth accumulated foul in a period, the opponents get a direct free kick with no wall (see the next question).
• If extra time is played, accumulated fouls from the second period carry on counting in extra time.