Police watchdog the Independent Police Complaints Commission (IPCC) said a large number of serving and former officers will be investigated over what happened on the day of the tragedy in 1989, and during the alleged cover-up afterwards.
Director of Public Prosecutions Keir Starmer also said he will look at whether any individual or corporate body should be charged over the football stadium disaster, which left 96 people dead.
Deputy chair of the IPCC Deborah Glass said "without a shadow of a doubt" it will be the biggest ever investigation carried out into police behaviour in the UK.
She told reporters: "I think I can confidently say this will be the largest independent inquiry that has been launched into the actions of the police in the United Kingdom."
The report by the Hillsborough Independent Panel published last month claimed that a shocking cover-up was staged in order to shift blame on to the 96 victims.
It alleged that 164 pol ice statements were altered in the wake of the tragedy, 116 of them to remove or change negative comments about the policing of the match and the ensuing disaster.
Questions have also been raised over whether manslaughter charges should be brought over the deaths.
Ms Glass said: "The potential criminal and misconduct offences disclosed by the panel's report fall into two broad categories.
"They are the allegations that go to the heart of what happened at Hillsborough in April 1989 and individuals and institutions may be culpable for the deaths, and there are allegations about what happened after the disaster, that evidence was fabricated and misinformation was spread in an attempt to shift blame."
Allegations that statements were altered and that misleading information was passed to the media and MPs will be investigated and could lead to police misconduct and criminal charges, Ms Glass said.
Claims that officers questioned bereaved next of kin about their loved ones' alcohol consumption, carried out alcohol testing and checked the police national computer to find information about the dead and injured could also lead to charges.
Both South Yorkshire Police, who dealt with the tragedy, and West Midlands Police, who investigated how South Yorkshire handled the disaster, will come under scrutiny.
Ms Glass said: "We will investigate the role of South Yorkshire Police and West Midlands Police in these matters. This will mean that a large number of current and former officers will be under investigation, including Sir Norman Bettison, whose conduct was referred by the West Yorkshire Police Authority."
Sir Norman, currently Chief Constable of West Yorkshire, has been referred to the IPCC over allegations he provided misleading information after the tragedy.
It was revealed today he is also under investigation for allegations he "attempted to influence the decision-making process of the We st Yorkshire Police Authority in connection with the referral that they had made", Ms Glass said.
Ian Ayre, Liverpool's managing director, said: "We welcome today's announcement by the Independent Police Complaints Commission and Director of Public Prosecutions.
"This is another significant step forward in the campaign for justice for Hillsborough families and survivors.
"We will follow the progress of this investigation and remain resolute in our support of the families and survivors as they continue with their battle to bring those responsible for the tragedy to justice."
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