If the player’s act meets the criteria for the offense, is not trifling, and its punishment will have a salutary effect, the caution should be given. Whether the referee should stop play to do so or whether play should be allowed to continue until the next stoppage involves the application of the same advantage concept that is used to decide whether to stop play for a foul.

Every caution must be given for one and only one of the seven reasons listed in Law 12. Player behavior, of course, may involve several forms of misconduct at the same time and the referee must decide whether to caution each one separately (in which case, the second caution must also be followed by a send-off and display of the red card) or to issue a single caution for the total behavior. If the latter is chosen, the referee must decide which specific reason in the Law will be reported as the basis for the caution. For referees officiating professional matches where there are points associated with various forms of misconduct, the referee is expected to select the reason which carries the highest point value. In either case, however, the referee should fully describe in the game report all misconduct the player has committed in addition to the misconduct for which the caution was given.

The referee’s judgment (discretion) is a critical element in deciding, for example, whether what a player has just said or done is dissent within the meaning of Law 12 and guidance from USSF (see the USSF memorandum on "Misconduct Involving Language/Gestures," dated March 14, 2003). If the referee decides that it is "dissent," then the offense must be considered cautionable, but this does not mean that the yellow card must be displayed.

The referee must then make a second decision—in this particular case involving this particular player at this particular point in the match, based on the way the match has proceeded so far—as to whether or not the dissent is trifling and whether or not displaying the card would have a positive effect on this player's behavior and the behavior of the other players in the game.

Each caution must be approached in this way as a combination of mandatory and discretionary decisions the referee must make.

In no case may a caution (or send-off) be delayed beyond the next restart. It must be given as soon as play is stopped, even if this means preventing a team from taking advantage of a quick restart (if the kick is taken, it must be called back and not taken until the delayed card is shown). No alteration of this procedure is permitted.

Because players have a right to some reasonable degree of predictability regarding how the referee will evaluate player actions in terms of the seven cautionable offenses, USSF has developed various guidelines for each of these offenses which are designed to provide additional insight into their meaning. The USSF memorandum on player language, for example, provides detailed criteria the referee can use to help judge whether any particular example has crossed the line into misconduct and whether, having crossed the line, the player should be cautioned (or sent off). Referees must avoid purely personal standards in making these judgments. Further, many cautions can be avoided if the referee clearly advises players when their conduct is approaching the level of severity which would warrant a card (as is recommended, but not required, for persistent infringement or delaying the restart of play).

Note: The items included under the category of "unsporting behavior" are simply those for which examples are found in official documents. Other such incidents can and do occur in games around the world. It is up to the referee to judge which acts constitute "unsporting behavior" and act accordingly, basing the decision on the circumstances of the incident itself, the referee’s needs for proper player management, overall conditions in the game and general societal norms.

In addition, the referee may not show cards after the match is finished. The referee should simply report the misconduct to the appropriate authorities. The remainder of this paper is a compilation of the specific examples of cautionable misconduct which may be found in FIFA and USSF publications:

In all cases, the source of the specific example and the cautionable offense (from among the seven listed in Law 12) with which it is associated will be identified. Referees should read the Q&A carefully, as there are numerous cases mentioned in which only the referee’s common sense and discretion will dictate whether a caution should be given.

A substitute enters the field of play without permission during play (LOTG) Any "other infringements" of Law 3, such as entering the field of play to celebrate a goal (LOTG)

Uses a deliberate trick while the ball is in play in order to circumvent the Law (LOTG)

Using a deliberate trick to circumvent the Law while taking a free kick (LOTG)

A player commits a "reckless" foul (ATR 12.3)

A player uses a teammate’s shoulders as a support in jumping for the ball (formerly in the Additional Instructions; still valid)

Two players of the same team commit any form of unsporting behavior towards one another (Q&A)

A player commits an act deemed by the referee as bringing the game into disrepute (e. g., aggressive attitude, inflammatory behavior, or taunting)(ATR 12.28.1)

A player removes the jersey when celebrating a goal (LOTG, Q&A)

A player gives an excessive demonstration of jubilation—e. g., by removing the jersey, jumping over the boundary fence, gesticulating at the opponents or spectators, ridiculing them by pointing at his or her shirt, or similar provocative action (Q&A)

Unfairly distracts or impedes the thrower at a throw-in (LOTG; also in Q&A; ATR 15.7)

Deliberately handles the ball to score a goal (AI 2004; Q&A; ATR 12.28.1)

Deliberately and blatantly handles the ball to prevent an opponent gaining possession (AI 2004; Q&A)

Blatantly holding an opponent to play the ball or to gain possession, including holding the shirt or other parts of the uniform (Q&A; AI 2004; ATR 12.7)

Holding or hindering when the ball is out of play to prevent an the opponent from running into position (Resolutions)

A player holds an opponent to prevent him gaining possession of the ball or taking up an advantageous position (AI 2004)

Making gestures which, in the opinion of the referee, are provocative, derisory or inflammatory or by climbing on to a perimeter fence to celebrate a goal being scored (AI 2004)

A player does not comply with the referee’s instruction to leave the field after play has been stopped for this player’s serious injury (AI 2004)

Feigning injury or pretending to have been fouled (simulation, AI 2004)

Goalkeeper or another player draws unauthorized marks on the field of play with his foot (Q&A; ATR 1.6, ATR 12.28.1)

A player changes places with the goalkeeper without the referee’s permission (Q&A; ATR 8.3, ATR 12.28.1)

A player who has been replaced subsequently returns to the field as a substitute (Q&A; ATR 3.11; Note: This does not apply when the rules of the competition allow multiple substitutions)

A player smokes a cigarette or uses a mobile phone during the game (Q&A; ATR 12.28.1)

A player participates in play after receiving the referee’s permission to leave the field (Q&A; ATR 3.12)

A player who has left the field to receive treatment trips an opponent inside the field (Q&A)

A player who has left the field to avoid offside but returns to the field and engages in play should be cautioned for unsporting behavior if the referee believes this movement had a tactical aim or was in some way a feint (Q&A; ATR 11.8)

A player leaves the field to put an opponent in an offside position unfairly (Q&A; ATR 11.10)

A player whose movement carries him off the field distracts an opponent as the ball is being kicked into goal (Q&A)

A player intentionally lies on the ball for an unreasonable length of time (Q&A)

The goalkeeper hits the ball with a shinguard or other object to prevent it from entering the goal (Q&A)

A player holds an opponent who is beyond the touch line to prevent the opponent from continuing a run (Q&A)

A teammate of the identified kicker at a penalty kick rushes forward to take the kick instead (Q&A)

A player performs a direct free kick in a reckless manner (ATR 12.28.1)

A player commits a direct free kick foul while tackling for the ball from behind without endangering the safety of an opponent (ATR 12.28.1)

A player interferes with or prevents the goalkeeper from releasing the ball from the hands into play (ATR 12.28.1)

A player on the defending team verbally distracts an opponent during play or at a restart (ATR 12.28.1)

A player fails to follow the referee’s request to remove jewelry—or other unsafe equipment (Q&A)

A ball is thrown in and a defender punches it over the bar (Q&A: no goal is possible directly from a throw-in)

A player tries to prevent a goal by deliberately handling it, but is unsuccessful and the ball enters the goal (Q&A)

A player deliberately handles the ball, but fails to prevent it reaching an opponent (Q&A) A non-goalkeeper takes a goal kick under windy conditions; the ball leaves the penalty area, but is blown back into the penalty area directly to the kicker, who handles the ball to prevent it entering the goal (Q&A)

An opponent standing in front of the thrower moves or gesticulates to distract the thrower (Q&A)

Protesting at a referee’s decision (AI 2004; ATR 12.28.2)

A goalkeeper who leaves the penalty area (not beckoned by the referee) to engage the

referee or an assistant referee in debate regarding a decision has committed dissent. (ATR 12.28.2)

Referees should be alert at all times to players who persistently infringe the Laws. In particular they must be aware that even if a player commits a number of different offences he must still be cautioned for persistently infringing the Laws (AI 2004) Examples given in ATR 12.28.3:

6. Enters or re-enters the field of play without the referee’s permission