SFA chief Ian Maxwell has refused to rule out completing the 2019/20 Scottish Cup in 2021.
He insists the governing body are considering all options as they prioritise getting fans into Hampden for the last four ties.
Holders Celtic were due to face Aberdeen in April, with Edinburgh rivals Hearts and Hibs contesting the other fixture, but the tournament has been postponed indefinitely amid the coronavirus crisis.
The SFA are determined to play the remaining games with at least some supporters in attendance but restrictions on mass gatherings will not be lifted until phase four of the Scottish Government's plan to navigate the pandemic.
In order to move from the current lockdown into that stage, the route-map states COVID-19 must be "suppressed to very low levels and no longer considered a significant threat to public health".
Asked directly if the Scottish Cup could be placed in hibernation until next year, Maxwell told Scotland Tonight: "We would look at it, we would look at it."
Ultimately, however, he could not put a firm date on when the tournament may resume.
He said: "We don't know, we want to play them in front of supporters, there's a big financial imperative.
"Depending on what the numbers of supporters are, we want to try and and give it a bit of time to see how that unfolds over the next few months before we make a decision.
"We would look at it, we would look at it. You then start to get fixture challenges, depending on how the season plays out and how the fixture calendar looks at that point.
"We would need to make a decision at some point but we're committed to playing the competition to its completion."
Questions have been raised over the integrity of the competition should it be restarted several months down the line.
Scottish clubs face an uncertain summer transfer window and it's been speculated squads could look markedly different to those which began the tournament, not least at Hearts as they face up to relegation from the Premiership.
But Maxwell insisted the eventual Cup winners would not be bothered by such concerns.
He added: "In an ideal world we wouldn't be restarting the Scottish Cup, we would've played it to completion this season.
"But, given the circumstances that's not been possible and the world will be different place coming out the coronavirus crisis, never mind the squads playing in Scottish Cup competitions.
"The board have stated that we absolutely want to play the games. It's our flagship tournament, it means an awful lot to the players, the clubs and the supporters of the teams that are still involved.
"I'm sure when the Final comes and the winning captain is up lifting the trophy all he'll worry about is being a Scottish Cup winner.
"It's not ideal circumstances but we're making the best of it."
