In a statement, the league said it was “disappointed” in the SFA’s decision to refuse to take part in a fresh review.
Believing the SPFL could not take forward a review without the backing of the governing body, it has now ditched the plans.
A letter was previously sent from the SPFL to the SFA asking for the governing body to take part.
However, the SFA decided against getting involved, with chief executive Stewart Regan saying only Celtic were interested and called for the country to move on.
The SPFL board statement read: “The SPFL Board is disappointed in the Scottish FA’s decision not to participate in an independent review.
“The SPFL Board still believes that an independent review, promoted jointly by the Scottish FA and SPFL, would have resulted in a better understanding of the procedures and processes adopted by football’s governing bodies. Such a review would also have enabled any lessons learned to be implemented for the future benefit of the game in Scotland.”
SPFL Chairman Murdoch MacLennan commented: “The SPFL Board has been clear that any meaningful review would have had to be carried out in association with the Scottish FA and with the full and active co-operation of both organisations.
“The SPFL Board has therefore concluded that it cannot, by itself, take forward an effective independent review.”