Peterhead chairman Rodger Morrison says clubs have been left with a “bitter taste in the mouth” as the lower league suspension continues.
Football below the Championship in Scotland will remain shut down until at least March 1.
Clubs in League One and Two came together last month to produce a return to playing document, which was submitted to the SFA.
The clubs pledged to beef up their protocols, which included conducting weekly Covid-19 testing like their Premiership and Championship counterparts, in a bid to restart – but it still wasn’t enough.
Blue Toon chief Morrison says it’s frustrating when they were prepared to go to the same lengths as teams in Scotland’s top two divisions.
He said: “We were prepared to meet the same standards as the Premiership and Championship and if that’s not enough then what is enough?
“If we were going to go down the same route as the Premiership and Championship, why are we not allowed to play?
“Testing was the big one and we agreed that we would test.
“We’re also in a situation where a lot of players are furloughed from their day jobs, or working from home, so they are safer than they would be if they were going to their work.
“So why are we not being allowed back the same as the Premiership and the Championship? It leaves a bitter taste in the mouth.”
Morrison was disappointed with the SFA’s decision to suspend the lower leagues on January 11 as Scottish Government scrutiny on football intensified following Celtic’s controversial warm weather training trip to Dubai which led to 13 players as well as manager Neil Lennon and assistant John Kennedy having to self-isolate.
But the Balmoor chairman says clubs in League One and Two are still determined to try to complete their 27-game campaigns when they are allowed to restart.
Morrison added: “I was really annoyed with the SFA’s decision to shut us down in the first instance in January because I felt it was just a sop to the Scottish Government on the back of the Celtic fiasco.
“My feeling was, once you’re stopped, when do you get back?
“There has been unanimity among the clubs in League One and Two about trying to get back and complete the 27 league games.
“There was so much pressure put on us prior to the season starting: ‘now you will be able to play the 27 games? Because there will be consequences if you can’t.’
“Well we would be able to, but we need the chance to do it.
“I did feel with the protocols in place at each club we really were strict and I didn’t feel there was a high risk with games being played behind closed doors and with the rules that were in place.
“Certainly there is a real feeling among the two divisions that we want to complete, as near as dammit, the 27 games and also the Scottish Cup as well if possible.
“Could it be an extended the season? I know we do have the Euros this summer, but it’s not really like it impacts on League One and Two.”