The Football Association has said the investigation into text messages sent by new Wigan Athletic manager Malky Mackay "remains ongoing."
Mackay was confirmed as the Championship club's new boss on Wednesday despite an ongoing FA investigation into alleged racist, sexist and homophobic text messages he sent to then-head of recruitment Iain Moody during their time at Cardiff.
On Wednesday, Wigan were accused by Football's anti-discrimination body Kick It Out of disregarding the FA's investigation into Mackay by appointing the Scot as their new manager.
An FA statement released on Thursday read: "We wish to make it clear The FA investigation into the conduct of Malky Mackay and Iain Moody remains ongoing and no assurances have been given by The FA as to the outcome of this case.
"In the particular and exceptional circumstances of this case, The FA would like to provide some clarification as to the status of the investigation.
"The FA did not come into possession of the relevant evidence relating to the messages until mid-October.
"This came out of many thousands of emails and texts and we are still in the process of obtaining additional information.
"The FA is still investigating whether these messages indicate a culture in which other acts of a discriminatory nature may have taken place.
"This process inevitably takes time. Both Mr Mackay and Mr Moody are fully co-operating with the ongoing process.
"We fully appreciate the need to act expeditiously on this matter. However, it remains a complex investigation and The FA will make no further comment at this time."
The FA also said "no assurances have been given as to the outcome of this case" despite Wigan owner Dave Whelan telling the Guardian he has been advised to the contrary by two "influential" people at the organisation.
Meanwhile, kitchen firm Premier Range, who sponsors the back of Wigan's shirts, has announced it is ending its association with the club because it feels its position is "untenable" following the appointment of Mackay.
Information from the Press Association was used in this report.