Warner resigned as a FIFA vice-president and president of CONCACAF on Monday, prompting the sport's governing body to drop an investigation into bribery allegations against him and leaving "a presumption of innocence".
The ethics committee's report, compiled by Namibian judge Petrus Damuseb last month and seen on Wednesday, said there was a "compelling case" that Bin Hammam was engaged in an act of bribery and that Warner was an accessory.
The ethics committee acted on that evidence by suspending the pair. Bin Hammam had by then pulled out of the presidential campaign, leaving Sepp Blatter to win a fourth term unopposed. Bin Hammam said on Wednesday he had done nothing wrong while Warner, who has denied any wrongdoing, was not immediately available for comment. FIFA said it had no comment on the report.
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