The SFA had declined an invitation to participate in a review into the handling of Rangers' EBT use
The Scottish Professional Football League says it cannot take forward an "effective independent review" into the handling of Rangers' EBT use.
It expressed disappointment over the SFA's decision not to participate and said a review would have resulted in "a better understanding" of procedures.
The SPFL had called for a review in July, but the SFA had written to member clubs advising that it would not do so.
Both governing bodies had to be in agreement over a review, the SPFL said.
SPFL chairman Murdoch MacLennan said: "The SPFL board has been clear that any meaningful review would have had to be carried out in association with the Scottish FA and with the full and active co-operation of both organisations.
"The SPFL board has therefore concluded that it cannot, by itself, take forward an effective independent review."
More to follow.
Source: bbc.com