Fifa resists advice from own reformer Mark Pieth However, he has dropped that idea. Instead, Pieth's new report said: "To support their supervisory function, the [independent] chairs of the audit and compliance committee and the nomination committee should participate in the meetings of the ex-co; they should therefore have a seat in the ex-co." Yet there is no guarantee that this diluted recommendation will be adopted, with Fifa not voting on the matter until 2013, a year after the date indicated in the initial Pieth report. He concedes this could present a further challenge. "They might lose the resolve [to reform] the longer it goes on," he said. Pieth did signal that he has already sought to go over Fifa's head to the Government of Switzerland, where Fifa is domiciled. Having previously described the perception of his nation as a "pirates" harbour" for potentially venal sports governing bodies, Swiss-born Pieth said. There is one more chance. I have personally talked to the Government of Switzerland whereby it could set up a regulator. There are 60 sports governing bodies in Switzerland and you need to regulate them. They could say to the organisations, "If you want to stay here and not be taxed we must introduce a regulator." I have been to see the director of the federal office of sport and his key staff on the regulations and they are coming up with a report at the end of this year.