Whelan was punished by the governing body over an interview he gave to The Guardian shortly after Wigan controversially appointed Malky Mackay as manager last month.
The Championship club hired Mackay despite an ongoing investigation from the Scot's time at Cardiff City over claims he exchanged text messages that were of a racist and sexist nature with Cardiff's then head of recruitment Iain Moody.
Whelan's interview was alleged to have carried negative connotations about Jewish and Chinese people.
The FA subsequently charged the 78-year-old after deciding he had "breached FA Rule E3[1] in that his comments were abusive and/or insulting and/or constitute improper conduct and/or bring the game into disrepute".
Speaking shortly after the interview Whelan apologised for the comments, but insisted he was misquoted.
Whelan, though, has accepted the charge and request a non-personal hearing, with a date to be set in due course.
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