The FAI have announced that they are "unable" to accept an invitation to appear before an Oireachtas Sport Committee tomorrow.
Following the release of figures that showed the FAI had liabilities of €55m, the governance body was invited to an emergency meeting of the Oireachtas Sport Committee.
The FAI said that it is "not possible" for the board to appear tomorrow.
In a statement, they said: "The Board of the Football Association of Ireland has this morning informed the Joint Committee on Transport, Tourism and Sport that it is unable to accept an invitation to appear before the Committee on Wednesday, December 11th.
"The focus of the Board at this moment in time remains the refinancing package that will guarantee the future of the FAI and safeguard jobs, as well as the appointment of an Independent Chairperson and Independent Directors.
"As key Board members and senior executive staff are required at meetings vital to the financial restructuring and the appointment of an Independent Chairperson, it is not possible for the FAI to appear before the Oireachtas Committee on this occasion.
