The Scottish Football Association has lost confidence in Gianni Infantino and will not be voting for his re-election as president of Fifa, chief executive Ian Maxwell has told BBC Sport.

It comes as FairSquare, a non-profit organisation which campaigns for accountability in sport, wrote to Fifa's governance, audit and compliance committee requesting that Infantino be ruled ineligible to run again for the presidency.

Infantino is under increasing pressure over his attempt, later abandoned, to create a new company to manage the commercial and ticketing rights of all Fifa competitions, including the World Cups, with 21% to be sold off to a private investment company.

Fifa Forward Enterprise (FFE) was aborted after widespread criticism from several confederations, led by Uefa, which has threatened a boycott of all Fifa competitions.

"The position of the SFA has been clear since the 55 Uefa associations met," said Maxwell, speaking as he announced Belgian Sebastian Pocognoli as the new Scotland head coach.

"We have aligned ourselves with the Uefa position and 55 nations are stronger than one voice.

"Their statement since then has talked about a lack of confidence in the Fifa leadership and the Scottish FA agree completely with that decision.

"The SFA will not be voting for Gianni Infantino come the re-election in early 2027."

Maxwell rejected the suggestion that the SFA had previously failed to publicly state it no longer supported Infantino because its president, Mike Mulraney, heads up the Fifa finance committee.

The Football Associations of England, Wales and the Republic of Ireland have already declared they have withdrawn support for Infantino, who is scheduled to stand for a fourth term as president in March.

FairSquare has called into question Infantino's right to stand for re-election "on the basis that he is already serving his third and final term".

Fifa statutes state that a president can only serve three terms of four years for a maximum of 12 years. Next year Infantino is hoping to win a fourth which, by 2031, would stretch his tenure to 15 years.

It stems from the Swiss-Italian replacing Sepp Blatter in 2016 and effectively serving the remainder of that term, which ended in 2019. Infantino was re-elected that year, and again in 2023.

In 2022, Infantino managed to successfully argue his case to the governance, audit and compliance committee that the 2016-2019 term should be discounted as it was not four years, making him eligible to stand in 2027.

But FairSquare argues that Infantino being president for 15 years clearly breaks the purpose of the regulation.

In the letter seen by BBC Sport, FairSquare says the decision "clearly violates the letter and purpose of the Fifa statutory provision on presidential term limits".

Written to the three members of the Fifa review committee, it adds that "such an exception has been made without a clear legal basis, in a non-transparent manner and without any reasoning to support it".

It questions the role of the Fifa Council in granting the exemption, rather than it being a decision of the Fifa Congress. It also questions why no written justification has ever been published.

Last week, Fifa and Infantino were accused of breaking trust "through deception", in an open letter issued by Uefa, Concacaf and the Asian Football Confederation.

The letter, signed by the presidents and general secretaries of the three regional governing bodies, said recent controversy over the FFE proposal was fundamentally about "the integrity of the game, and the integrity of those elected to lead it".

While the statement did not name Infantino, sources have told BBC Sport that it should be seen as an opportunity for him to resign and leave his position with dignity.

Fifa has committed to presenting a report on FFE to the next meeting of the Fifa council, which is expected to take place in October.

The three confederations said this failed to "recognise that proper governance in the face of such a profound lack of judgement would require that such a review be conducted by a fully independent third party".

It also underlined a legal warning made by Uefa that Fifa should not delete or destroy any documents related to the abandoned plans.

BBC Sport understands that there have been preliminary discussions between the three confederations over breakaway competitions, should Infantino remain in situ. However, substantive talks are yet to begin, according to others.

At present there is no candidate who has put their name forward to stand against Infantino, before a 18 November deadline.