Goss delivered the report to Congress on Tuesday night.
Following a two-year review into what went wrong before the suicide hijackings, Helgerson harshly criticizes a number of the agency's most senior officials, according to people familiar with the report. Among those singled out for criticism are Tenet, former clandestine service chief Jim Pavitt, and former counterterrorism center head Cofer Black.
The report also offers some praise for actions of Tenet and others.
Any would-be accountability boards are likely to focus on specific shortcomings of individuals. Board members could approve a number of actions, including letters of reprimand or dismissal. The proceedings could also clear the former officials of wrongdoing.
But current and former officials have noted that there are few options available to punish anyone who has left the CIA, other than letters of reprimand or a ban on future contracts with the agency.
Those who discussed the report with the AP all spoke on condition of anonymity because it remains highly classified and has been distributed only to a small circle in Washington.
Tenet and Pavitt declined to comment. Black could not be reached Thursday.
Goss was among those who requested the inspector general's review as part of a 2002 congressional inquiry into the Sept. 11 attacks on New York and Washington that killed nearly 3,000 people.
At the time, Goss, a Florida Republican, chaired the House Intelligence Committee. A CIA officer himself in the 1960s, Goss now must decide whether the current and former agency personnel should be considered for sanctions.
Those who know Goss well question whether the director, who took over the agency last September, will commission the disciplinary reviews.
Despite public outcries for accountability, many in the intelligence community think Goss would be loath to try to discipline popular former senior officials and cause unrest within the agency.
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