Ms Sturgeon had arrived for a pre-arranged police interview on Monday only to be taken into custody and interrogated for more than seven hours before being released without charge.
Both Ms Sturgeon and her husband are central to the case as two of only three signatories of the accounts for Scottish political party SNP. After her release, Ms Sturgeon put out a statement on Twitter describing her arrest as a"shock" and claiming she was"innocent of any wrongdoing."