A report on the Hillsborough disaster by the police watchdog will not be published before next year, over a decade after investigations launched.
The Independent Office for Police Conduct (IOPC) is examining police actions during and after the 1989 tragedy.
A process allowing those criticised to respond to report findings will start in 2023, the watchdog said.
Known as the Salmon process, it is not known how long this will take.
Ninety-seven Liverpool fans died as a result of the crush at at an FA Cup semi-final Sheffield Wednesday's stadium on 15 April 1989.