A statement on the official site reads:
West Ham United are today (Friday) appearing before an Independent Arbitral Tribunal in a challenge to the FA Regulatory Commission's decision relating to the three-match suspension of Andy Carroll.
The Club is concerned that the Regulatory Commission did not apply the correct test under the rule, and denied the Club procedural fairness.
West Ham's complaint is made under the FA Rules, and the Club shall accept and abide by the decision of the Independent Arbitral Tribunal.
The Club has no intention of taking the issue to the courts, but simply seeks a fair determination of its rights under the FA's Rules.