The Sports Governance Unit (SGU) will be based in Zurich and also includes communications expert Marc Tenbucken.

Eckert and Borbély served, respectively, as the heads of the Adjudicatory and Investigatory Chambers of FIFA's Ethics Committee, before they were controversially replaced by President Gianni Infantino in May.

The two officials were critical of Infantino's decision to remove them and claimed it would harm FIFA's attempt at reform.

Borbély also claimed it was a "politically motivated" move by the FIFA President.

The duo have now set up the SGU, which aims to "advise associations, clubs, sponsors and governments on issues in the context of good governance, integrity and compliance in sports”.

"Today, it is more essential than ever for sports officials to be concerned with questions on ethics and compliance," said Eckert.

The move comes amid a growing need for good governance and transparency among International Federations and sporting organisations following a raft of corruption scandals in sports such as football and athletics.

"International Federations and clubs are faced with a growing pressure from external stakeholder groups," a statement from the SGU read.

"Fans and sponsors expect more and more transparency."

Borbély had led the Investigatory Chamber of the Ethics Committee since 2014, having stepped in for Michael Garcia, who quit in protest over the handling of his report into the 2018 and 2022 World Cup bid processes.

Eckert, who was involved in Infantino's case last year regarding questionable expense claims for private jet trips, which was later thrown out, had served as the ethics judge since 2012 and was also hoping to secure another four-year mandate.

Neither of their mandates was renewed by FIFA's Council at its meeting prior to the governing body's Congress in Bahrain.

Colombia's Maria Claudia Rojas took over from the Swiss Borbély, while German judge Eckert was replaced by Vassilios Skouris of Greece.