Per the latest IFAB circular
by wcnitz (2026-07-27 14:58:59)

A yellow card (caution) which is not a second yellow card can only be reviewed to identify the
player who committed the offence that was penalised; the offence itself cannot be
reviewed/changed.
The use of the mistaken identity clause to deal with simulation during the FIFA World Cup
2026™ was well received and will be included in the detailed review of the VAR protocol
announced in circular no. 32. However, it may not be used as such until that review is
concluded.

There were a few other notes, but this stood out.

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