Platini not 'personally responsible' for FIFA accounts - lawyer

"There is no doubt that it was not Michel Platini's responsibility to personally ensure his claim was registered in FIFA's accounts," lawyer Thibaud d'Ales told AFP.

He said the UEFA president -- currently suspended over the corruption scandal engulfing FIFA -- was never in charge of the finance or audit committees for world football's governing body.

Domenico Scala, chairman of FIFA's electoral and audit committees, told the Financial Times that the failure to disclose the irregular payment of two million Swiss francs ($2 million, 1.8 million euros) could be seen as a "falsification of accounts".

"Both parties were members of FIFA's executive committee and knowingly approved each year financial statements, which were incorrect by two million Swiss francs," Scala said, describing it as a "serious omission".

Blatter and Platini have both been suspended for 90 days by FIFA's ethics committee as Swiss authorities conduct a criminal investigation into the corruption allegations at the Zurich-based body.

FIFA plans to hold a vote for a new president on February 26 to replace Blatter, and its executive committee confirmed Platini's bid will not be considered as long as he is suspended.

The French footballing legend's hopes of succeeding Blatter have nosedived as neither he nor Blatter can explain the payment made in 2011 for advisory work he did for FIFA from 1998 to 2002.