The 35-year-old, who also played for Norwich City, Fulham, Blackburn Rovers and Preston North End, has been working as an agent for the last 18 months.
According to The Times, Etuhu has been quizzed over the Gothenburg vs. AIK match in the Swedish Allsvenskan in May, which was postponed after AIK goalkeeper Kenny Stamatopoulos claimed that he had been offered £180,000 to "under-perform" in the game.
Hakan Sjostrand, secretary general of the Swedish FA, told the newspaper: "It was a mixture of money and concrete threats, special circumstances that convinced me that we cannot play this match.
"We needed to protect this goalkeeper - what would happen if he made a mistake. This was important for the game and the reputation of football.
"It is not football that creates this match-fixing problem, it is betting."
Etuhu is understood to have denied all allegations against him.