Two assistant referees are appointed whose duties, subject to the
decision of the referee, are to indicate:
• when the whole of the ball has passed out of the field of play
• which side is entitled to a corner kick, goal kick or throw-in
• when a player may be penalized for being in an offside position
• when a substitution is requested
• when misconduct or any other incident has occurred out of the
   view of the referee
• when offences have been committed whenever the assistants are
   closer to the action than the referee (this includes, in particular
   circumstances, offences committed in the penalty area)
• whether, at penalty kicks, the goalkeeper has moved forward
   before the ball has been kicked and if the ball has crossed the
   line.

Assistance
The assistant referees also assist the referee to control the match in
accordance with the Laws of the Game. In particular, they may enter
the field of play to help control the 9.15m distance.
In the event of undue interference or improper conduct, the referee
will relieve an assistant referee of his duties and make a report to the
appropriate authorities.