In the years prior to 2011, FIFA put in place several reforming measures, mainly focusing on financial controls and transparency:

• Comprehensive annual financial reporting based on International Financial Reporting Standards (IFRS)

• Annual audits of FIFA and of member associations by KPMG

• Internal Audit Committee

• Internal Control System based on the COSO concept

• Professional budgeting processes and tender procedures for all major contracts

• Payment control for development programmes (FAP, Goal)

FIFA Code of Ethics and Ethics Committee

Annual activity reports

• Continuous revision of the FIFA Statutes; implementation of Internal Organisation Regulations and various other regulations

FIFA’s governance reform process from 2011 to 2013 *was led by an *Independent Governance Committee (IGC) chaired by Mark Pieth and involved an extensive consultation process with a wide range of experts and stakeholders from both inside and outside football. Based on recommendations by the IGC, further enhanced governance structures were implemented to improve and strengthen the way FIFA and its 209 members govern and develop football around the world.

*Key reforms in the areas of ethics and integrity:

• Independent, two-chamber (investigatory and adjudicatory) Ethics Committee, of which the investigatory chamber is free to decide to initiate investigation proceedings

• Mandatory integrity checks for key officials

• Revision of the FIFA Code of Ethics and a new FIFA Code of Conduct

• Revised definitions of bribery and corruption in line with OECD standards

• Introduction of a confidential reporting mechanism
Key reforms in compliance and financial control: *

• Additional competence of the Audit and Compliance Committee

• Independent chairperson and deputy chairperson of the Audit and Compliance Committee

• Best-practice compliance system

• Enhanced control and disclosure of development funds

• Compensation Sub-Committee (made up of a majority of independent members) to review executive pay (President, Executive Committee members and Secretary General)
Other key reforms:

• FIFA Congress to vote on the designation of the host country of the FIFA World Cup™

• FIFA Congress to elect members of the judicial bodies and of the Audit and Compliance Committee

• Strengthening of opportunities for women on the FIFA Executive Committee

• Electoral Regulations for the FIFA Presidency

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