The head of leading FIFA sponsor Visa has delivered a stinging attack on Sepp Blatter claiming there can be no meaningful reforms until he leaves as president of the organisation.
Blatter is insistent he will remain in the position until the election of his successor on 26 February next year and this week announced a task force to bring in reforms.
But Visa chief executive Charlie Scharf said FIFA's response to the corruption crisis had been "wholly inadequate" and joined fellow sponsors Coca-Cola in demanding a fully independent reform commission.
Speaking on a conference call announcing Visa's quarterly earnings, Scharf said: "We view the stewardship of our company, our brand, and our clients with the utmost importance and try to hold ourselves to the highest standards.
"We seek to partner with those who think and act like us. I don't believe that FIFA is living up to these standards. Furthermore, their subsequent responses are wholly inadequate and continue to show its lack of awareness of the seriousness of the changes which are needed.
"To this end, we believe two things need to happen to ensure credible reform. First, an independent, third-party commission led by one or more impartial leaders is critical to formulate reforms.
"The next FIFA president should have a new secretary general"
"Second, we believe no meaningful reform can be made under FIFA's existing leadership. Football itself is a great sport with which we are proud to be associated. We want to be proud to be associated with FIFA and hope and look forward to working with them to that end."
Seven FIFA officials were arrested in Zurich in May after the US justice department indicted a total of 18 people on football-related corruption charges. A separate investigation into bidding for the 2018 and 2022 World Cups has been launched by Swiss prosecutors.
Domenico Scala, the independent chairman of FIFA's audit and compliance committee, has emerged as a candidate to head the reform task force but it is not clear whether he would be separate enough from FIFA to satisfy Visa.
UEFA president Michel Platini, the favourite to succeed Blatter, is understood to be open to the idea of Scala being appointed but would prefer someone without any FIFA connections taking the position.
Secretary general to depart
Meanwhile, Jerome Valcke all but confirmed he will be leaving his role as FIFA's secretary general when Blatter is replaced as president.
Valcke, who also said he has no responsibility for the corruption crisis, accepted that Blatter's successor will want to appoint their own person.
He told a news conference in St Petersburg: "Whoever becomes the new FIFA president should have a new secretary general - it is the most important relationship for any organisation.
"As the head of the administration I can be proud of what FIFA's administration has done and the administration has never been part of any of the stories about FIFA.
"Am I responsible for what has happened? I am not really involved and have anything to do with this case. The task of the secretary general is to implement the decisions coming from the congress and FIFA executive committee."
Valcke also said Russia's preparations were "way on track", unlike in Brazil where he sparked a furious reaction in 2012 by saying organisers needed a "kick up the ass".
"I'm not sure saying that in Russia will have the same impact, the same reaction," he said. "Russia is really way on track and I have no concern. The next secretary general should be happy as we have a well-organised World Cup."
