Johnston Carmichael, which has produced party’s accounts for more than a decade, says it reviewed its client list

The accountancy firm that audits the Scottish National party’s accounts has resigned in the wake of the police raid on the home of former SNP chief executive Peter Murrell.

Johnston Carmichael, a large accountancy firm, which has produced the party’s accounts for more than a decade, said the decision was taken after reviewing its list of clients.

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