BBC Scotland is claiming that the SFA has written to its member clubs to explain why the governing body has “declined to participate in such a review”.
It is reported that the SFA stated that “the image of the game in Scotland can only be damaged further by ‘raking over the coals’ of everything that has happened in the last six years”.
Between 2001 and 2010 Rangers used EBTs to make tax-free loans to players, staff, management and former employees.
More than £47 million was paid out.
Last month, the Supreme Court ruled in favour of HM Revenue and Customs (HMRC) in its fight with Rangers over the club’s use of EBTs.
HMRC argued successfully that the payments were earnings and should be taxable.