Sheffield Wednesday and Sheffield Council are among four bodies being investigated for possible manslaughter over the Hillsborough disaster.
Jon Stoddart, who is leading a probe into the 1989 disaster for the Independent Police Complaints Commission, has revealed South Yorkshire Police and the Football Association are also being investigated for gross negligence manslaughter.
The probe into the disaster at Sheffield Wednesday’s Hillsborough stadium, in which 96 football fans died, was launched after an independent panel examined files held by organisations for more than 20 years, and unearthed a cover-up in which police statements were altered.
Mr Stoddart said: “We are exploring all liability, both public and individual.
“We are looking at unlawful killing; who is responsible for the deaths.
“It is about the safety of the stadium, certification, the planning and preparation, the engineering and design that went into the Leppings Lane end.”