The IFAB - When the ball is in play, the assistant referee (AR) must be in line with the second-last defender or the ball if it is nearer to the goal line
![The IFAB on X: "The assistant referee must always face the field of play, even when running. Side-to-side movement should be used for short distances. This is especially important when judging offside The IFAB on X: "The assistant referee must always face the field of play, even when running. Side-to-side movement should be used for short distances. This is especially important when judging offside](https://pbs.twimg.com/media/Fx8BGh9WIAAenjV.jpg:large)
The IFAB on X: "The assistant referee must always face the field of play, even when running. Side-to-side movement should be used for short distances. This is especially important when judging offside
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