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Legal Matters
Scotland
The SNP's auditors have identified related party transactions and manual journal entries as areas with a heightened fraud risk in the party's latest accounts, following former chief executive Peter Murrell's conviction for embezzling more than £400,000. The auditors said additional procedures were carried out to assess fraud risks and management controls, while noting the inherent limits of any audit. The SNP said it would seek to recover the embezzled funds, although no recovery has been assumed in the accounts. Despite lower income and donations, the party recorded a £510,703 surplus in 2025 after significant cost-cutting measures.
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