Police Scotland has spent more than two years looking into what happened to £660,000 of donations given to the SNP by independence activists.

In September it emerged that officers had sent prosecutors details of what they had uncovered in an "advice and guidance report" and are seeking formal advice on what they should do next.

The update was understood to be about Sturgeon and ex-SNP treasurer Colin Beattie, who have both remained under investigation after being arrested and released without charge last year.

At the time, the Crown Office and Procurator Fiscal Service (COPFS) said the police report was under consideration.

Police Scotland has said it is awaiting direction from COPFS "on what further action should be taken".