The SNP has filed its annual accounts with the Electoral Commission.

The body confirmed it received the party’s accounts on Friday before a deadline closed.

The SNP appointed new auditors in May after it emerged accountancy firm Johnston Carmichael stood down from the role last year.

First Minister and party leader Humza Yousaf said he only learned of this after he became leader in March.

It is understood AMS Accountants Group has now completed accounts both for the party and for the SNP group at Westminster.

The accounts are expected to be published by the Electoral Commission at a later date.