[verb (plain)] + か否か [i-adj] + か否か [na-adj] + (である) + か否か [noun] + (である) + か否か
か否か means "whether or not". It is the written, formal form of かどうか, and attaches the same way: the plain form of a verb or an い-adjective, and a noun or a な-adjective either directly or with である.
A noun or a な-adjective never takes だ here: ×有罪だか否か.
The whole clause works as a noun, so it takes は, を or が, or a compound particle such as について, をとわ問わず or にかかわらず.
The two mean the same. か否か belongs in reports, legal and academic writing, the news and formal speeches. In conversation it sounds stilted, and everyone says かどうか.