Deputy chair of the IPCC Deborah Glass said "without a shadow of a doubt" it will be the biggest ever investigation carried out into police behaviour in the UK.
I think I can confidently say this will be the largest independent inquiry that has been launched into the actions of the police in the United Kingdom.
The report by the Hillsborough Independent Panel published last month alleged that 164 police statements were altered in the wake of the tragedy, 116 of them to remove or change negative comments about the policing of the match and the ensuing disaster.
– Deborah Glass, Deputy chair of the IPCC
The potential criminal and misconduct offences disclosed by the panel's report fall into two broad categories.
They are the allegations that go to the heart of what happened at Hillsborough in April 1989 and individuals and institutions may be culpable for the deaths, and there are allegations about what happened after the disaster, that evidence was fabricated and misinformation was spread in an attempt to shift blame.