PFA chief executive Gordon Taylor says that FIFA should be put under "special measures" after it was revealed that president Sepp Blatter is under criminal investigation.
Blatter is also being investigated separately about an alleged £1.35m "disloyal" payment to UEFA president Michel Platini.
"If FIFA was a school it would be under special measures," Taylor told reporters. "It's also embarrassing to the Swiss nation that it has taken this long for all of this to emerge.
"It needs a new broom from top to bottom. The main thing is a change in the structure – possibly a new location away from Switzerland – a whole fresh look from outside, with an independence about that look.
"It's quite clear FIFA is not fit for practice at the moment but there are enough ethical people out there to make sure the job is done properly."
FIFA are due to elect a new president in February.
