Speaking at a press conference at FAM headquarters in Kuala Lumpur on March 16, AFC Secretary General Windsor John said that this audit is the basis for making necessary reforms in FAM's governance system.
We want to complete this process and convene an extraordinary Congress. If we want the changes to be approved by the members, we need to hold an extraordinary Congress," said Mr. Windsor John.
According to AFC leaders, the audit results are expected to be completed before the World Cup qualifiers in June. The findings in the report will be used as a basis for amending the charter as well as adjusting the governance framework of FAM.

Mr. Windsor John also said that FAM may hold a new leadership election later this year. "The election congress should be held after the World Cup, around August or September," he added.
The audit was launched after Malaysian football was involved in scandals related to foreign-born players such as Joao Figueiredo, Jon Irazabal, Hector Hevel, Gabriel Palmero, Rodrigo Holgado, Facundo Garces and Imanol Machuca. The incident was initially seen as an administrative dispute but later developed into a major issue of governance in the Malaysian football system.
According to professional assessments, the scandal has revealed limitations in the process of verification, supervision and decision-making related to player registration. The inspection stages from the club level, league organizing committee, federation registration system to legal mechanism are said not to have detected abnormalities early before the issue was transferred to the International Federation of Association Football (FIFA).
The AFC Secretary General said that the audit process is focusing on reviewing the entire decision-making chain and identifying loopholes in the governance system.
By the end of the report, we will have a clearer view of the cause of the incident," said Mr. Windsor John.
AFC leaders emphasized that the audit is not a criminal investigation. "We are not police. We cannot investigate like law enforcement agencies. We can only review documents, information flows and decision-making processes," he said.
The audit program implemented by AFC has the participation of nearly 20 experts, focusing on evaluating areas such as governance structure, legal framework, financial system, procurement processes and FAM's operating policies.
However, Mr. Windsor John affirmed that if violations are detected, the football officials involved may still face disciplinary measures under the legal system in football. "If you are a football official and have wrongdoing, you may still be brought before the disciplinary committee," he said.