An accountancy firm which managed the Scottish National Party’s finances for more than a decade has resigned from the role. The decision by Johnston Carmichael to quit as auditor comes after the arrest and subsequent release without charge of <a href="https://www.thenationalnews.com/world/uk-news/2023/04/05/peter-murrell-who-nicola-sturgeon/" target="_blank">former SNP chief executive Peter Murrell</a>, who is married to <a href="https://www.thenationalnews.com/world/uk-news/2023/02/15/nicola-sturgeon-resign-snp/" target="_blank">former first minister and party leader Nicola Sturgeon</a>. The couple resigned from their roles in the SNP separately but within weeks of each other. On Friday, an SNP spokesman said: "We can confirm that Johnston Carmichael will not be providing audit services to the SNP this year. "The national treasurer is undertaking a tendering process for alternative provision and we have advised the Electoral Commission of that position." <a href="https://www.thenationalnews.com/world/uk-news/2023/04/06/peter-murrell-released-charge-nicola-sturgeon-husband/" target="_blank">Mr Murrell </a>was detained for more than 11 hours on Wednesday as part of a police investigation into the funding and finances of the SNP. He was released without charge pending further investigation. Police also spent two days searching the couple’s house in Glasgow on Wednesday and Thursday, erecting a tent in front of their home. The party’s Edinburgh headquarters was also searched. Mr Murrell, who has been married to Ms Sturgeon since 2010, resigned as SNP chief executive last month, a role he had held since 1999. Police launched a formal investigation into the SNP’s finances in the summer of 2021 after receiving seven complaints about how donations to the party were spent. The party had pledged to ring-fence more than £660,000 ($818,790) raised by SNP activists for a second referendum on Scottish independence — but the money was allegedly spent instead. The SNP had less than £97,000 in the bank in late 2019, and total assets of about £272,000. In June 2021, Mr Murrell gave the party a loan of more than £107,000 to assist with a “cash flow” problem after the last election. By October it had repaid Mr Murrell about half of the sum. His resignation last month <a href="https://www.thenationalnews.com/world/uk-news/2023/03/18/peter-murrell-resigns-as-snp-chief-executive-amid-membership-number-controversy/" target="_blank">came after questions were raised about the size of the SNP’s membership </a>during the recent leadership election. The number of members, revealed as 72,186 as of February 15, was down from 104,000 in 2021. Murray Foote, the SNP’s communications chief, had previously described reports of the drop as “inaccurate” and “drivel” — but later said he had been “acting in good faith” once the decline in membership had been confirmed. Mr Murrell was blamed for having misinformed Mr Foote and resigned as SNP's chief executive ahead of a vote of no-confidence. <a href="https://www.thenationalnews.com/world/uk-news/2023/04/05/humza-yousaf-pledges-full-transparency-for-police-probe-into-snp-finances/">First Minister Humza Yousaf</a>, <a href="https://www.thenationalnews.com/world/uk-news/2023/03/27/snp-election-the-large-in-tray-awaiting-scotlands-new-first-minister/" target="_blank">who took over from Ms Sturgeon last week</a>, earlier described the arrest as a “difficult day”. “My reaction, as you’d imagine, much like anybody involved in the SNP, is that this is a difficulty day for the party,” he said on Wednesday. “I think there’ll be concern from the public but, again, there is a live police investigation under way and we will wait to see what comes at the conclusion of that police investigation.”