Fifa is at odds with the Football Association over the rescinding of yellow and red cards. The FA's new disciplinary code allows match officials to change their decision within 48 hours of a match.
But the world governing body says referees cannot change decisions after a game, except for mistaken identities.
Fifa spokesman Markus Siegler said: "It is clear in the laws of the game that a referee cannot take back a decision once he has restarted the game."
Chelsea's Didier Drogba and Portsmouth's Ricardo Fuller have had cautions revoked by referees this season after they were originally booked for diving.