The FAI says it won't be appearing before an Oireachtas Sports Committee meeting tomorrow.
They were invited to an emergency meeting on Sunday, following the publication of its 2018 accounts, which revealed the association's liabilities stand at over €55 million.
In a statement, the association says it is unable to accept the invitation as its current focus is "the refinancing package that will guarantee the future of the FAI."
It says it is also concentrating on appointing an Independent Chairperson and Independent Directors.
The FAI says it is not possible for it to attend the Oireachtas Committee on this occasion without key Board members and senior executive staff.
SIPTU and the PFAI say it’s deeply disappointing that the FAI board won’t appear before the Oireachtas committee tomorrow. “It’s the least they could do”
— Shane Beatty (@ShaneBeattyNews) December 10, 2019
Irish football's governing body says "The Board remains committed to appearing before the Committee on a date when the appropriate representatives are available."