The SNP’s new auditors have flagged up an issue with its accounts, the party has revealed.

Its treasurer said the SNP was still on track to file the necessary paperwork with the Electoral Commission on time.

But he said one “qualification” has been made by the auditors because of missing documents.

The accounts will note that the original records for some cash and cheques had not been retained for the current and prior financial years.

The records relate to membership, donations and raffle income.

The auditors will state in the accounts: “We have been unable to satisfy ourselves by alternative means regarding the completeness of income in respect of the above limitation in scope.

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