The number of clubs in the league has varied throughout history for various reasons; in this season the number of clubs was 98 (in addition to 26 pre-qualified teams from the previous season, playing starting from the second round, so the total is 124 teams).
[5][6][7] The final match was held at Al-Shaab Stadium in Baghdad, and Al-Karma was able to beat Ghaz Al-Shamal by penalty kicks (4–3) after the end of the regular time of the match, with the two teams drawing (1–1).
The Iraqi Second Division League starts with 98 clubs and ends with four qualified clubs according to three rounds, The teams that qualified for the second round last season and the teams that were relegated from the Iraqi First Division League in the 2021–22 season moved directly to play in the second round.
The first from each group is considered a winner, the winning teams advance directly to the third round.
[15][16] After the lottery was drawn between the qualified teams, Al-Qurna was replaced by Al-Kut, due to the appeal decision issued by the Football Association, as Al-Kut considered a winner over Suq Al-Shuyukh with a score 3–0 instead of the draw result with which the match ended, and thus Al-Kut has got on 13 points ahead of Al-Qurna who has 12 points.