The debate over Resolution 12 over the last few days has been intense with blame pushed in various directions.
Normally the governance of a sport is fairly routine but with businesses involved and vast sums of money staked the rules need to be clearer than clear not blurred.
As they refuse to divulge their licensing process in 2011 more and more suspicion is focussed on the SFA.
An honest mistake could just about have been acknowledged by others, the delay and denial tactics implicate others as suspicion goes higher up the tree.
The leaked emails from Charlotte Fakes throw some light onto the subject, looking further back one of the forces behind Resolution 12 has told the Scottish Football Monitor how things should have been handled.
Posting on the SFM site he explained: “Had they been a competent fit for purpose organisation the first knowledge of EBT’s being used would have been questioned with RFC and HMRC in 2000 or 2001.
“Think of the grief that would have saved everyone particularly RFC.
“Try to imagine that some Celtic supporters don’t hate Rangers supporters but just love football enough to want it to be played honestly as a sport and not a means of fleecing both sets of supporters in a rivalry that has for far too long been poisonous.
“It’s not about what Craig Whyte did or did not do in 2011, it’s about how the SFA allowed it to happen and their behaviour since in order to make sure it cannot happen again.
“The SFA can make a start by simply answering the questions put to them last July.
“They may have nothing to hide but in answering some form of accountability will have been introduced by giving club shareholders power they do not have.
“The SFA and the club’s probably fear being accountable more than the consequences of any wrongdoing that did take place in which they played a part.
“SFA accountability is the ultimate aim.”
