Rangers owner Craig Whyte, above, has told the Scottish Football Association there is "not a chance" he will appear before its judiciary panel today.
The re-arranged hearing, which started today and will also run tomorrow and Friday, follows Lord Nimmo Smith's independent inquiry.
The probe ended with the SFA charging the administration-hit Ibrox club and Whyte with seven breaches of its rules.
The club is charged with five offences, including failing to abide by SFA regulations over the 'fit and proper' person's test, and Whyte, ruled unfit by the SFA to be a club official, with two more.
Speaking from the south of France, Whyte laughed when asked if he would be at Hampden tomorrow, then said: "Not a chance.
"The SFA is a farcical organisation. The whole thing is a farce. I will play no part in it and I will have no representation at Hampden. I will have more to say about it all in the next couple of days."