Penrith Panthers executive general manager football Phil Gould said he received a call last night from the Australian Crime Commission to say the club had been 'implicated or referred to' in the report.
Mr Gould said the ARL Commissioner David Smith did not provide any other information.
“At this stage, that is all the information David was permitted to relay to us. No other details are available at this time,'' h said.
“As we have stated previously, Panthers welcomes the opportunity to assist in any enquiry or investigation and we look forward to a speedy resolution to this matter, both for our club and the code of Rugby League.
''We will do our best to keep our sponsors, members and fans informed as more details come to hand.”