The FAI has described as 'misleading' claims that the association's independent chairman Roy Barrett was recommended for his role by a representative of Bank of Ireland.
Businessman Larry Bass, an elected member of the FAI finance committee, has told FAI chairman Barrett that he has lost confidence in the current FAI independent directors and has called on them to resign.
The FAI is due to hold an EGM on Monday where delegates are being asked to approve reforms crucial to the restoration of state funding.
Bass, who is chairman of First Division leaders Cabinteely FC and an elected member of the FAI finance committee, says that the independent directors have failed to do what they were appointed to do by ensuring compliance with the governance reforms adopted last year.
In a letter seen by RTÉ Sport, television executive Bass claims that the governance review group report adopted by the FAI membership has been ignored in key respects.
The finance committee to which Bass was elected has yet to be convened.
Bass claims that FAI interim CEO Gary Owens requires the members of the committee to conform to a 'fit to practice code’ and that the delay in convening the group has tarnished his reputation.
Bass cites various other governance issues concerning the appointment of Roy Barrett as independent chairman of the FAI when he was not on a formal shortlist and claims that Barrett was recommended by a senior representative of the Bank of Ireland.
One of Barrett’s first tasks as new FAI chairman was to renegotiate the Bank of Ireland debt, one of the most important financial matters before the FAI, and Bass believes that a clear conflict of interest has occurred if a representative of the Bank had recommended Barrett for the role.
In response to these claims, an FAI spokesperson told RTÉ Sport that recruitment firm Amrop were "engaged to source suitable candidates for the role of independent chairperson of the FAI".
"Roy Barrett was identified by Amrop, recommended by them to the nominations committee of the FAI and his appointment was approved by the board. Any other assertion is just misleading and deflects from the real issues facing the association and the decisions that need to be made to safeguard the future of Irish football.
"The FAI has developed a new and robust governance structure in association with FIFA, UEFA and other key stakeholders to secure the future of the association and all our staff. In relation to these governance reforms, we have been focused on presenting the facts to members in advance of our EGM on Monday night."
Shelbourne chairman Andrew Doyle resigned from the FAI finance committee two weeks ago and was critical of governance standards at Abbotstown, branding the board's performance "appalling".
Doyle said: "I’m not entirely sure it is possible to resign from a committee which does not yet exist, but I do so in any event."
The reforms are included in the Memorandum of Understanding signed off as part of the FAI bailout in January with the Government, Bank of Ireland and UEFA.