Moyes is frustrated after the Everton fans got just 25,000 allovated tickets at Wembley, which seats 90,000 supporters.
The Scot told the Mirror: “It disappoints me when all through the season the managers get questioned about not putting out their strongest team, leaving one or two players out, in FA Cup ties.
“The biggest disrespect has come from the FA in how many tickets they have given the teams who get to the final.
“It’s a bit hypocritical. They want us to support the competition, speak well about it, play everyone in it and then when we get there, they give the teams a limited amount of tickets.
“We could probably take three times the number of tickets we have got.”
He added: “I don’t agree with the semi-final being held at Wembley. But what puzzles me is how our fans get more tickets for that game than they do for the final.
“Something is not right when 40,000 tickets have gone to corporate people.”