The police force which made "strenuous attempts" to deflect the blame for the Hillsborough tragedy onto innocent fans is considering whether to refer itself to the Independent Police Complaints commission.
South Yorkshire Police said it was looking in detail at the material released by the Hillsborough panel and its report, which showed 164 statements had been doctored by police, and that checks had been carried out on victims in an attempt to "impugn the deceased".
The force said it needed to look at the documents before it could make a decision on whether any specific matters should be referred to the police watchdog.
"South Yorkshire Police is currently reviewing a wide variety of matters raised in the report of the Hillsborough Independent Panel with a view to making a referral to the Independent Police Complaints Commission," the force said in a statement on Thursday.
'Nothing to hide': Sir Norman Bettison faces calls to quit
Deborah Glass, deputy chairman of the IPCC, said the report into the deaths of 96 people on 15 April 1989 "raises extremely serious and troubling issues for the police".
"We are reviewing the panel's report and we are aware that South Yorkshire Police are also carrying out a detailed assessment of the report with a view to making a referral to the IPCC.
"We also await the decision by the Attorney-General in respect of the inquests, and will liaise with the relevant parties to identify what should be investigated, and by whom."
Labour has called for a criminal investigation, overseen by the Independent Police Complaints Commission, into the wrongdoing uncovered by the Hillsborough report.
Earlier on Thursday one of the most senior serving police chiefs who was involved in the discredited South Yorkshire Police investigation after the Hillsborough disaster said he has "nothing to hide."
Sir Norman Bettison, now the Chief Constable of West Yorkshire Police, has faced calls to quit following the publication of an independent report into the tragedy in which 96 Liverpool fans were killed.
Tragedy: Tributes were paid to the 96 people who died at Hillsborough
But in a statement he said: "I never altered a statement nor asked for one to be altered," adding that he acknowledged the tragedy was caused "mainly through a lack of police control."
The Football Association's chairman David Bernstein offered "a full and unreserved apology" to all those affected by the disaster.
The ground did not have a valid safety certificate at the time of the match. Sheffield Wednesday apologised yesterday and Mr Bernstein followed suit today.
Mr Bernstein said in a statement: "We are deeply sorry this tragedy occurred at a venue the FA selected.
"This fixture was played in the FA's own competition, and on behalf of the Football Association I offer a full and unreserved apology and express sincere condolences to all of the families of those who lost their lives and to everyone connected to the city of Liverpool and Liverpool Football Club."
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