Tiger Woods has defied cries for his withdrawal from the Masters, accepting his two-stroke penalty prior to the third round.

Woods was punished for an improper drop at the 15th hole in Friday’s second round, a violation that would previously have meant disqualification.

Woods inadvertently took an illegal drop after his pitch onto the green cannoned into the flagstick and bounced back into the water hazard.

Officials decided on a review after a call from a television viewer complaining about the second shot.

Woods, without any apparent concern from officials or fellow players at the time, replayed his shot from the same area where his ball found the water.

But after his round Woods confirmed he had dropped the ball “two yards away” from the original position due to mud.

The United States Golf Association rule 26-1a states that a player must take their drop “as nearly as possible at the spot from which the original ball was last played”.

He signed for a one-stroke penalty and a round of 72.

Saturday’s two-stroke penalty changes this to 74 leaving him to start the third round five strokes from the lead.

“At hole #15, I took a drop that I thought was correct and in accordance with the rules,” Woods said on his twitter account just one hour and 45 minutes prior to his third round tee time.

“I was unaware at that time I had violated any rules. I didn’t know I had taken an incorrect drop prior to signing my scorecard.

“Subsequently, I met with the Masters Committee Saturday morning and was advised they had reviewed the incident prior to the completion of my round.

“Their initial determination was that there was no violation, but they had additional concerns based on my post-round interview. After discussing the situation with them this morning, I was assessed a two-shot penalty.

“I understand and accept the penalty and respect the Committees’ decision.”

The 14-time major winner was saved from disqualification thanks to a rule change in 2011 pertaining to the signing of incorrect score cards.

The change followed multiple instances of fans reporting infractions seen on television but missed by officials.

It states: “A penalty of disqualification may in exceptional individual cases be waived, modified or imposed if the committee considers such action warranted.”

Australian great Greg Norman was among those calling for Woods to walk away from the tournament.

“It is all about the player and the integrity of the game,” he said on twitter. “Woods violated the rules as he played #1 carries a greater burden. WD for the game.”

Former tour pro and now respected golf analyst Brandell Chamblee was aghast at the decision.

“It is in incumbent on him to say he is in violation of rule 27-1A, disqualify himself. Anything else is unacceptable,” Chamblee said.

Fellow Masters champion Nick Faldo was also adamant Woods should fall on his own sword despite the ruling.

“This is dreadful. Tiger is judge and jury on this,” Faldo said.

“He said he moved the ball back to gain the right yardage, the rule clearly states you have to drop it as close as possible.

“His legacy will be forever tainted by this.”