Police are making inquiries after a complaint was made about the finances of Yes Scotland, the group which campaigned for a Yes vote in the 2014 independence referendum.
It comes after claims that income of just over £1.5 million is unaccounted for.
The Sunday Mail newspaper reported that the complaint was made by David Henry, who was one of those whose complaints about the SNP’s finances led to the separate Operation Branchform investigation.
Yes Scotland Ltd, a company which was set up by Alex Salmond to campaign for independence ahead of the referendum, has not been active since 2014.
The SNP have said that Yes Scotland Ltd is an “entirely separate organisation”.
Mr Henry told the newspaper that the company’s accounts from 2016 onwards showed a zero balance and £1.5 million which was recorded earlier appears to have “just gone”.
A Police Scotland spokesperson said: “We have received a complaint and inquiries are ongoing.”
It comes after former SNP chief executive Peter Murrell was jailed for more than five years after admitting to embezzling more than £400,000 from the party over five years.
Police Scotland and the Crown Office investigated Murrell’s actions in Operation Branchform.
Scottish Labour’s deputy leader Dame Jackie Baillie said: “These are incredibly serious allegations and it is right that they are considered by the police.
“There are still far too many unanswered questions surrounding Peter Murrell’s fraudulent activities and the secrecy of the SNP.
“John Swinney and the SNP need to stop running scared and come clean about these allegations and back a full financial audit of the accounts.”
An SNP spokesperson said: “The criminal actions of Peter Murrell were uncovered by a complex and extensive police investigation which found the SNP was the victim of embezzlement.”
Yes Scotland told the Sunday Mail that all the money is accounted for and there has been no wrongdoing, adding that Murrell had no access to its bank accounts.
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