French football chief Noel Le Graët could face criminal proceedings after a claim of a "sexist outrage" was made against him, Le Monde reported on Saturday.
The report was submitted to the Paris public prosecutor following testimony from Sonia Souid, an agent for several French internationals, during an audit of the French Football Federation (FFF).
Sports minister Amelie Oudea-Castera said she had been informed by the head of the auditing body that a report had been made in accordance with the criminal code.
Le Graët, 81, was forced to step down last week until the completion of the audit. In a statement to AFP on Saturday, he said he was stunned by leaks to the media.
"I have just read with astonishment an article in Le Monde reporting leaks in the provisional audit report being prepared," he said in a statement.
"At this stage I know neither the facts of which I am accused nor the people who are behind them.
"More generally, I am surprised that information can be disclosed even though the interim report has not yet been sent to me and I have not been able to submit my observations."
In French law, "sexist outrage" refers to a statement or behaviour with a sexual or sexist connotation which undermines a person's dignity or exposes him or her to a distressing situation.
The offence can be punished with a fine of up to 750 euros.
Read more on RFI English
No man disrespects Zidane: French football boss Le Graët says sorry
French football star Mendy described as 'predatory serial rapist' at UK trial
Mbappé and French football chiefs call off hostilities over image rights