Here is The FA guidance when the change occurred (applies in England only):
The purpose of this report is largely historic and relates to when Players were able to appeal a dismissal and attend a Personal hearing to challenge the report. The move at grassroots level from term based discipline to match based discipline prevented personal hearings for red card offences and was replaced with the wrongful dismissal process. The requirement to report the detail of the dismissal is not necessary for the Wrongful Dismissal process that now applies at all levels of the game and in fact contributes to confusion as to the purpose of that process. The ability to claim a Wrongful Dismissal applies where a Club can demonstrate that the decision to send off a player for the offence committed was obviously wrong. Clubs often concentrate their submissions on perceived errors in the detail of the report rather than whether the decision to send off for the offence was or was not correct. The onus is on the Club to show that the referee was obviously wrong in the dismissal offence and where they cannot satisfy that burden any claim should fail. It has therefore been agreed to amend the reporting process with effect from the start of the 2018/19 season to operate the same as reporting yellow card offences. This change will apply at all levels of the game.