This article is from the source 'bbc' and was first published or seen on . It last changed over 40 days ago and won't be checked again for changes.

You can find the current article at its original source at https://www.bbc.co.uk/news/uk-scotland-65212357

The article has changed 9 times. There is an RSS feed of changes available.

Version 1 Version 2
SNP auditors quit after Peter Murrell police investigation SNP auditors quit amid Peter Murrell police investigation
(33 minutes later)
Police carried out a search of the SNP's headquarters in Edinburgh this weekPolice carried out a search of the SNP's headquarters in Edinburgh this week
The firm that audits the SNP's finances has resigned, the BBC has learned.The firm that audits the SNP's finances has resigned, the BBC has learned.
Accountants Johnston Carmichael, which has worked with the party for more than a decade, said the decision was taken after a review of its client portfolio.Accountants Johnston Carmichael, which has worked with the party for more than a decade, said the decision was taken after a review of its client portfolio.
By law, the party has until 7 July to present their accounts to the Electoral Commission or face possible sanctions.
Police investigating the SNP's finances this week searched the home of former SNP chief executive Peter Murrell - Nicola Sturgeon's husband.Police investigating the SNP's finances this week searched the home of former SNP chief executive Peter Murrell - Nicola Sturgeon's husband.
He was arrested on Wednesday and later released without charge. He was arrested and released without charge. The BBC understands Johnston Carmichael resigned before this arrest.
A spokesperson for the SNP said the party was in the process of finding a replacement firm. By law, the SNP has until 7 July to present their accounts to the Electoral Commission or face possible sanctions.
How many more difficult days for SNP's Yousaf?How many more difficult days for SNP's Yousaf?
Sturgeon out of event as two-day police search endsSturgeon out of event as two-day police search ends
Peter Murrell released without charge after arrestPeter Murrell released without charge after arrest
The SNP is required to prepare financial statements in accordance with the Political Parties, Elections and Referendum Act 2000. A spokesperson for the SNP said it was in the process of finding a replacement firm.
The party is required to prepare financial statements in accordance with the Political Parties, Elections and Referendum Act 2000.
However Electoral Commission rules state any party with income or expenditure of more than £250,000 is required by law to also independently audit their accounts and include this report in their submission.However Electoral Commission rules state any party with income or expenditure of more than £250,000 is required by law to also independently audit their accounts and include this report in their submission.
Accounts are from the calendar year, not the financial year and the deadline for 2022 accounts is 7 July 2023.Accounts are from the calendar year, not the financial year and the deadline for 2022 accounts is 7 July 2023.
Nicola Sturgeon and Peter Murrell had high profile roles in the SNP for yearsNicola Sturgeon and Peter Murrell had high profile roles in the SNP for years
If there is no auditors report and no reasonable excuse, the commission have the power to appoint their own firm of auditors to look at the accounts. If there is no report and no reasonable excuse, the commission has the power to appoint its own firm of auditors to look at the accounts.
The SNP's accounts for 2021 were published on 16 August 2022.The SNP's accounts for 2021 were published on 16 August 2022.
The party's total income was £4,510,460, total expenditure was £5,262,032, assets were £1,630,454 and liabilities were £1,055,689.The party's total income was £4,510,460, total expenditure was £5,262,032, assets were £1,630,454 and liabilities were £1,055,689.
Mr Murrell was arrested on Wednesday, and later released without charge, while police carried out a search at his Glasgow home.Mr Murrell was arrested on Wednesday, and later released without charge, while police carried out a search at his Glasgow home.
He was questioned while the search took place.He was questioned while the search took place.
Ms Sturgeon was at the house when police arrived but said she had "no prior knowledge" of the force's plans. Ms Sturgeon was at the house when police arrived but said she had "no prior knowledge" of the Police Scotland's plans.
A search of the Scottish National Party's headquarters in Edinburgh was also carried out.A search of the Scottish National Party's headquarters in Edinburgh was also carried out.
First Minister Humza Yousaf, who succeeded Ms Sturgeon last week, said his party had "fully co-operated" with police and would continue to do so.First Minister Humza Yousaf, who succeeded Ms Sturgeon last week, said his party had "fully co-operated" with police and would continue to do so.
He said that he was "very, very clear that the governance of the party was not as it should be".He said that he was "very, very clear that the governance of the party was not as it should be".
A van reversed into the tent outside the house of Peter Murrell and Nicola SturgeonA van reversed into the tent outside the house of Peter Murrell and Nicola Sturgeon
A van reversed into the tent outside the house of Peter Murrell and Nicola SturgeonA van reversed into the tent outside the house of Peter Murrell and Nicola Sturgeon
Scottish Labour's deputy leader Jackie Baillie said the resignation of Johnstone Carmichael was a deeply worrying development that poses "serious questions" about the SNP's financial affairs. Scottish Labour's deputy leader Jackie Baillie said the resignation of Johnstone Carmichael was a deeply worrying development that posed "serious questions" about the SNP's financial affairs.
She said: "Yesterday, Humza Yousaf attempted to distance himself from the legacy of Peter Murrell - today we need to know what the current first minister plans to do to get the SNP's house in order.She said: "Yesterday, Humza Yousaf attempted to distance himself from the legacy of Peter Murrell - today we need to know what the current first minister plans to do to get the SNP's house in order.
"Sunlight is the best disinfectant - we need transparency and openness from the SNP now.""Sunlight is the best disinfectant - we need transparency and openness from the SNP now."
Meanwhile, Scottish Conservative constitution spokesperson Donald Cameron said the SNP should be "fully transparent" over why their auditors decided to quit.Meanwhile, Scottish Conservative constitution spokesperson Donald Cameron said the SNP should be "fully transparent" over why their auditors decided to quit.
He said: "The public are sick of the SNP shrouding matters relating to their finances behind a wall of secrecy, and senior figures - including Humza Yousaf and Nicola Sturgeon - must be upfront about this situation."He said: "The public are sick of the SNP shrouding matters relating to their finances behind a wall of secrecy, and senior figures - including Humza Yousaf and Nicola Sturgeon - must be upfront about this situation."
Officers remained stationed outside Peter Murrell and Nicola Sturgeon's home on Wednesday eveningOfficers remained stationed outside Peter Murrell and Nicola Sturgeon's home on Wednesday evening
In July 2021 Police Scotland launched a formal investigation into the SNP's finances after receiving complaints about how donations were used. In July 2021 Police Scotland launched a formal investigation into SNP finances after receiving complaints about how donations were used.
Questions had been raised about funds given to the party for a fresh independence referendum campaign.Questions had been raised about funds given to the party for a fresh independence referendum campaign.
Ms Sturgeon had insisted at the time that she was "not concerned" about the party's finances.Ms Sturgeon had insisted at the time that she was "not concerned" about the party's finances.
She said "every penny" of cash raised in online crowdfunding campaigns would be spent on the independence drive.She said "every penny" of cash raised in online crowdfunding campaigns would be spent on the independence drive.
According to a statement, the SNP raised a total of £666,953 through referendum-related appeals between 2017 and 2020. The party pledged to spend these funds on the independence campaign.According to a statement, the SNP raised a total of £666,953 through referendum-related appeals between 2017 and 2020. The party pledged to spend these funds on the independence campaign.
Questions were raised after its accounts showed it had just under £97,000 in the bank at the end of 2019, and total net assets of about £272,000.Questions were raised after its accounts showed it had just under £97,000 in the bank at the end of 2019, and total net assets of about £272,000.
'Personal contribution''Personal contribution'
Last year it emerged that Mr Murrell gave a loan of more than £100,000 to the SNP to help it out with a "cash flow" issue after the last election.Last year it emerged that Mr Murrell gave a loan of more than £100,000 to the SNP to help it out with a "cash flow" issue after the last election.
The party had repaid about half of the money by October of that year.The party had repaid about half of the money by October of that year.
At the time an SNP spokesman said the loan was a "personal contribution made by the chief executive to assist with cash flow after the Holyrood election".At the time an SNP spokesman said the loan was a "personal contribution made by the chief executive to assist with cash flow after the Holyrood election".
He said it had been reported in the party's 2021 accounts.He said it had been reported in the party's 2021 accounts.
Weeks earlier, MP Douglas Chapman had resigned as party treasurer saying he had not been given the "financial information" to do the job.Weeks earlier, MP Douglas Chapman had resigned as party treasurer saying he had not been given the "financial information" to do the job.
Mr Murrell resigned last month after taking responsibility for misleading statements about a fall in party membership.Mr Murrell resigned last month after taking responsibility for misleading statements about a fall in party membership.
He has been married to Nicola Sturgeon since 2010.He has been married to Nicola Sturgeon since 2010.
Related TopicsRelated Topics
SNP (Scottish National Party)SNP (Scottish National Party)