Scotland Police have opened an investigation after complaints were made about donations to the SNP.
It follows allegations that 600,000 gathered for campaigns for Scottish independence were transferred elsewhere.
Nicola Sturgeon has previously denied that any money was lost, saying the parties’ finances have been independently controlled.
Two SNP MPs left the ruling National Executive Committee (NEC) in May, citing a lack of transparency by the party.
At the time, Scotland Police said they were assessing a fraud allegation of around ,000 600,000 to determine if an investigation was required.
On Tuesday, a spokeswoman said: Scotland police have now received seven complaints about donations made to the Scottish National Party.
After evaluation and consultation with the Crown Office and the Prosecutor’s Fiscal Service, we will now conduct an investigation.
Searches are ongoing and anyone with any information that may assist in this investigation is required to contact the police.
The force has not stated exactly what donations the investigation is about.
In May, MPs Douglas Chapman and Joanna Cherry resigned from the NEC.
Mr Chapman had been the national treasurer of the parties and said he had not been given enough information to do his job.
On Twitter, he said: Despite having a resounding mandate from members to introduce more transparency into party finances, I have not received the support or financial information to perform the National Treasury fiduciary duties.
Unfortunately, I resigned with immediate effect.
SNP business caller Kirsten Oswald said she disagreed with that description.
In June, the First Minister told STV News: I am not worried about party finances.
SNP finances are audited independently, our accounts are sent to the Election Commission jointly with other parties and of course published, so there is a thorough oversight of this.
The money is not gone. All money goes through SNP accounts independently and fully audited.
We do not keep separate accounts, we have no legal requirement to do so, our accounts are managed on a cash flow basis.
But every penny we raise to support the independence campaign will be spent on the independence campaign.
An SNP spokesman said: “We will cooperate fully with any investigation. As we have made clear, all the funds raised for the independence campaign will be spent on the independence campaign.
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