Fifa and its president Gianni Infantino have been 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 Fifa Forward Enterprise (FFE) proposal was fundamentally about "the integrity of the game, and the integrity of those elected to lead it".
FFE would have meant a new company being created to manage commercial and ticketing rights of all Fifa competitions, including the World Cups, with 21% sold off to a private investment company.
It was aborted after widespread criticism from several confederations, led by Uefa which has threatened a boycott of all Fifa competitions.
BBC Sport understands that there have been preliminary discussions between the three confederations over breakaway competitions - should Infantino remain in situ.
"When trust is broken through deception, when an individual places himself above the collective that entrusted him with authority, that duty has been abandoned," the letter read.
It added: “Leadership in football is not a possession. It is not about holding - or demanding - power to be held. It is a duty of service to the football family that entrusts 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.
It comes after Fifa issued a statement on Saturday evening which strongly criticised a "concerted and ongoing effort" to "undermine" the organisation and Infantino.
‘Proposal inherently wrong... a profound failure of judgement’
The three confederations - representing Europe, North America, Central America and the Caribbean, and Asia - criticised a statement released by Fifa after Infantino called management board members to a meeting in Rabat, Morocco last Wednesday.
The confederations cited Infantino shutting out FIFA council members and member associations from the meeting, instead summoning only Fifa-employed senior staff.
The open letter added that Fifa's admission of mistakes made in the FFE process did not go far enough.
"It did not acknowledge that the proposal itself was inherently wrong," the letter stated. "There remains no recognition that attempting to sell an interest in the Fifa World Cup was a profound failure of judgement.
“Not just a procedural misstep, but a fundamental breach of trust with the very institutions Fifa exists to serve.”
Fifa has committed to presenting a report to the next meeting of the Fifa council, which is expected to take place in October.
But 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".
Their letter added: “There is silence where there should be accountability, distance where there should be openness.”
It also underlined a legal warning made by Uefa that Fifa should not delete or destroy any documents related to the abandoned plans.
Could breakaway competitions be created?
Uefa last week insisted that Fifa's defence of Infantino "changes nothing" about a potential boycott of competitions.
The three confederations have considered possible breakaway competitions, but they have provided no detail on what they could look like or when they would begin.
The parties behind the open letter made the case that "football's strength has always been its unity" and said that it had been written "not lightly and not alone, but together, and out of duty to the game we serve".
They added: “We call for that unity to be honoured now, for leadership that serves football, not seeks to command it.”
But so far Concacaf and Asia have not publicly committed to a possible boycott. And within those confederations opposition to Infantino is not assured.
Among Concacaf nations, Mexico last week came out in support of the Fifa president.
Of the 46 AFC members, so far eight countries have publicly backed Infantino - United Arab Emirates, Qatar, Sri Lanka, Lebanon, Kuwait, Mongolia, the Philippines and Bhutan.
The first test of Uefa's threat is just over three weeks away, when the Fifa Under-20 Women's World Cup is due to kick off. It is being hosted by Poland and features five other European nations, including England.
Last week, France said they are still planning to compete.
Source: BBC
– Agencies
