The first public indication from within Fifa about the weight of the case against Sepp Blatter and Michel Platini was provided Tuesday by its financial compliance head, who denounced a payment that led to the soccer leaders being suspended as a “classic conflict of interest.” Blatter, the Fifa president, could also be culpable for the alleged “falsification” of accounts over the payment of 2 million Swiss francs (about HK$16 million) to Platini, according to Domenico Scala, the independent chairman of Fifa’s audit and compliance committee. Blatter authorised the financial transaction in 2011 and Platini now says it was salary he was owed from his work as a presidential adviser between 1998 and 2002. The debt should have been detailed in Fifa’s accounts from 2002 until the 2011 payment, but was not, Scala said. Both Blatter and Platini have acknowledged there was only a verbal agreement between them for the outstanding pay, which has sparked investigations by both the Swiss attorney general and Fifa ethics investigators. Blatter and Platini are serving 90-day provisional suspensions, while Fifa’s ethics committee completes a full investigation into the actions of two of the most powerful officials in world sport. Scala, whose audit committee was established in 2012, is the first Fifa insider to speak out publicly on the most high-profile ethics case in the governing body’s 111-year history. READ > All our Fifa scandal coverage “Both parties, the president and Mr Platini should have recused from their positions because both are members of the executive committee of Fifa and they both have a conflict of interest,” Scala said. “Mr Platini has asked the president to pay him a prescribed amount, which he should not have asked, which is why it is a classic conflict of interest.” The case could end Platini’s hopes of succeeding Blatter as Fifa leader in an election set for February, although both men deny wrongdoing and are appealing against their suspensions. Scala is also head of the ad-hoc election committee which rules on the eligibility of presidential candidates, but the Swiss businessman has no say in the ethics case. Blatter last week said he had a “gentleman’s agreement” with Platini over the payment. “If it is true what they are saying that they had an oral agreement at the time they made the written contract to defer the payment, that payment should have been recorded in the accounts in 2002 and subsequent years,” Scala said. “It has not. If you approve as a member of a supervisory board financial accounts which you know that 2 million are not accrued you have possibly done a falsification of a document. “It doesn’t make a difference if you do that in a limited company or an association. The result and the consequences are the same.” Scala also called for a rotating presidency at Fifa - a move which could transform the politics of soccer’s global governing body. Fifa is set for an election on February 26 to decide on a replacement for Blatter, who has ruled since 1998. "There are other governance entities that have the principle of rotation for their presidencies such as the European Union. Every confederation could appoint a president on a rotation of four or six years - I think four would be better," Scala said. "A system of a rotating president would reflect much better the diversity of football and would stop any individual from becoming too powerful," Scala added. "It would be part of the checks and balances that are needed to avoid corruption and conflicts of interests of the kind that have affected Fifa in the past," he added.