Laws of the Game
2. Decisions of the referee
Decisions will be made to the best of the referee's ability according to the Laws of the Game and the ‘spirit of the game’ and will be based on the opinion of the referee, who has the discretion to take appropriate action within the framework of the Laws of the Game.
The decisions of the referee regarding facts connected with play, including whether or not a goal is scored and the result of the match, are final. The decisions of the referee, and all other match officials, must always be respected.
The referee may not change a restart decision on realising that it is incorrect or on the advice of another match official if play has restarted or the referee has signalled the end of the first or second half (including extra time) and left the field of play or abandoned the match. However, if at the end of the half, the referee leaves the field of play to go to the referee review area (RRA) or to instruct the players to return to the field of play, this does not prevent a decision being changed for an incident which occurred before the end of the half.
Except as outlined in Law 12.3 and the VAR protocol, a disciplinary sanction may only be issued after play has restarted if another match official had identified and attempted to communicate the offence to the referee before play restarted; the restart associated with the sanction does not apply.
If a referee is incapacitated, play may continue under the supervision of the other match officials until the ball is next out of play.