Ian Blackford has denied the SNP faces a cash crisis amid reports the party's falling membership has stretched its finances to breaking point.
The MP for Skye and Lochaber spoke out following a meeting of the Nationalists' executive council yesterday which warned of the need to raise funds to fight a possible by-election in Rutherglen.
The SNP is also facing mounting legal costs as Police Scotland continues a long-running investigation into the party's finances.
More than 30,000 members have quit over the last two years over a range of issues including independence strategy and gender recognition reform.
Blackford told the BBC today that the SNP was solvent and the party would be able to meet all of its obligations going forward.
And he claimed to have forgotten when he was first told the party's auditors had resigned - despite being the SNP leader at Westminster at the time.
It follows a warning from Colin Beattie, the SNP treasurer, reportedly told members yesterday the party was "having difficulty in balancing the books due to the reduction in membership and donors".
Blackford said: "Absolutely, categorically, the SNP is solvent, the finances are in balance. We will be able to meet our obligations, our liabilities going forward.
"Everybody knows there has been a dip in SNP membership. I’d like to think that we can grow the membership over the course of the coming period, but when all is said and done, we’ve still got over 70,000 members – members that are paying subscriptions – donations coming in, parliamentarians making contributions.
"As would be normal, we’d be looking at how we can raise additional funds as well. The party will be ready to meet all its liabilities, and will certainly be ready to meet the challenge, if it comes, of a by-election in Rutherglen over the course of the coming period.”
He added: “The party, financially, is in robust health in terms of meeting its obligations.”
A by-election in Rutherglen and Hamilton West could be triggered if sitting MP Margaret Ferrier is suspended from Westminster for 30 days after being convicted of breaking covid rules in 2020.
The shamed politician has refused to resign her seat despite losing the SNP whip. The constituency is a key Labour target and party bosses are confident of victory.
Humza Yousaf campaigned in Rutherglen on Saturday and denied the SNP faced bankruptcy when speaking to reporters.
Jackie Baillie, Scottish Labour depute leader, said: "The SNP is a party in complete disarray - with claim and counter-claim being traded in the crossfire.
"Ian Blackford has been at the heart of the SNP leadership for years - he is directly implicated in the financial and political chaos at the heart of the party.
"That Blackford claims to not remember when he was told that the auditors had quit is mind-boggling. All the evidence shows that they resigned while he was leader of the SNP Westminster group.
"With the house of Sturgeon-Murrell falling, the duo’s most trusted lieutenants are being trotted out to hide their failures. This will not wash with the people of Scotland. It’s time for a clean break and a fresh start with Labour."
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