How do accumulated fouls work?

FIFA Futsal Laws 2025-26 (Law 13):

• Every foul penalised with a direct free kick counts as an accumulated foul, recorded for each team in each period.
• The timekeeper signals when a team reaches its fifth accumulated foul in a period.
• From the sixth accumulated foul onwards in that period, the opponents get a direct free kick from the sixth accumulated foul (DFKSAF):
  • taken from the 10 m mark, or, if the foul was between the end line and an imaginary line 10 m out, from the 10 m mark or the place of the foul (the kicker's team chooses)
  • no wall is allowed; the defending goalkeeper must be at least 5 m from the ball, and all other players behind the ball, outside the penalty area and at least 5 m away
  • the kicker must try to score directly, and must take the kick within four seconds of the signal
• A sixth or later accumulated foul inside the offender's penalty area gives a penalty kick instead (from the 6 m penalty mark).
• In extra time, the second period's accumulated fouls carry on counting.
• Referees may play advantage for an accumulated foul only if the offending team has not already committed five accumulated fouls and the other team is not denied a goal or an obvious goal-scoring opportunity.