By Mitch Phillips

LONDON (Reuters) - Lord Stevens, who is leading the probe into transfer bungs in football, said on Wednesday questions still remained over 17 of the 362 deals investigated but added he was unable to name the clubs or players involved.

Stevens said his efforts during the nine-month investigation were hampered by a lack of cooperation from eight agents and as a result he had asked the Premier League to extend his inquiry.

The Premier League agreed to his request and has also asked the Football Association to cooperate in making it a joint inquiry, with world football governing body FIFA also involved to ensure the cooperation of agents.

At a news conference in London, Stevens said he had made 39 recommendations to the Premier League regarding transfers.

"We will be providing the Premier League with a number of instances where the mandated processes and procedures have not been followed correctly. It will be up to the Premier League and the FA to determine whether these constitute breaches of the rules," Stevens said.

"I have been assured they will be dealt with in the appropriate manner.

"The frequency of these instances show that the clubs neither anticipate or are concerned by the strictures that might be imposed by the FA. My feeling is that this further erodes the reputation of the game and those involved with it.

"Such scant regard for the rules and regulations of this great game is frankly unacceptable.

"We have made 39 recommendations, the most important is the requirement of an independent forensic financial unit and an audit of a proportion of the transfers in any transfer window.

"The FA and the work of the compliance unit does not have the credibility (in the eyes) of the public or the clubs.

"Part of the FA's problem has been the lack of forensic investigators and accountants. The work must be preventative."

Stevens said all his recommendations had to be implemented.

"Failure to do so will result in the game remaining under attack and its remaining members (being) subject to allegations and innuendo."

Stevens and Scudamore said they were unable to name any of the clubs or players involved in the remaining 17 transfers under review nor any of those cleared.