Police are making inquiries after a complaint was made about the finances of Yes Scotland, the group which campaigned for independence in the 2014 referendum.
The Sunday Mail, external has reported on claims that income of more than £1.5m was unaccounted for.
The newspaper said the complaint was made by David Henry, who was one of those whose concerns about the SNP’s finances led to the Operation Branchform investigation and the eventual conviction of former chief executive Peter Murrell.
Yes Scotland Ltd, a company which was set up by former SNP leader and First Minister Alex Salmond to campaign for independence ahead of the referendum, has not been active since 2014.
Its latest set of dormant accounts were published last year, showing a zero balance.
The SNP has said Yes Scotland Ltd was an “entirely separate organisation” from the party.
Henry told the Sunday Mail that the campaign company’s accounts from 2016 onward showed a zero balance and £1.5m which was recorded earlier appeared to have “just gone”.
A Police Scotland spokesperson said: “We have received a complaint and inquiries are ongoing.”