"We noted the Glory chairman's comments over the weekend in relation to his role in the salary cap situation at Perth. At the very least he says that there were times when he had his hands off the wheel, which is obviously unacceptable. So now we have both the CEO and the chairman taking responsibility for what led to the salary cap breaches. All of that points to a complete breakdown in proper corporate governance," FFA chief executive David Gallop said.

"Salary cap payments become a problem when they are not disclosed to the league. In other words it is one thing to make the payments, it is another to make sure they are disclosed. Having a board in place that asks the appropriate questions is part of the checks and balances that need to be in place. It is impossible to ever completely get to the bottom of things, but what we can say is that it is textbook stuff of 'what not to do' and it is good to see the chairman acknowledging that a new approach to the governance of the club is necessary."

Perth Glory were found to have breached the cap by $500,000 this season by failing to declare:- payments made to a player through family members, pre-payment of a player's contract, accommodation expenses, motor vehicle provisions and player agent fees.

The club was subsequently excluded from this season's finals series and fined $269,000 for breaching the $2.55 million A-League salary cap for the last three consecutive seasons.

The FFA investigation into the breaches was sparked by a series of Fairfax Media reports into Perth Glory's payments to players in December last year.