Rosell was imputed on Wednesday by Judge Pablo Ruiz over the transfer of Brazilian striker Neymar to Barcelona last summer, following investigations made over a complaint made over the deal by Barcelona club member, Jordi Cases, a lifelong Barca fan.
The official price Barcelona paid for Neymar is cited to be 57 million euro, a figure that Rosell repeated this week, but information published in the El Mundo Newspaper in Spain states that extra commission to the true cost of the deal a good deal higher, with figures of 96 million euros being mentioned.
Santos saw only 17 million of the stated 57 million euro fee in what is a complicated contract, with the other 40 million euro supposedly paid to third parties, although it appears this was paid to the company N&N owned jointly by the player and his father.
Rosell said on Monday that the club had "nothing to hide", adding that he would welcome being accused. "I would ask the judge to accept the complaint and to call me to testify."
Barcelona vice president Josep Maria Bartomeu is expected to be confirmed as Rosell's successor.
Rosell took over as Barcelona's president on July 1, 2010, replacing Joan Laporta in the office. Rosell had been Laporta's close confident and vice-president, but relations between the pair deteriorated and he resigned in 2005.