Thr othrler two comments are partially correct, but have a misunderstanding of procedure and fraud imvestigations.

Large scale Frauds/ Embezzlement etc. Are very often the most complex investigations Police will deal with, mostly as a result of the time period over which the fraud ocurred, and the shear colume of documentary evidence that goes along with it.

It is not uncommon in fraud investigations for suspects to be arrested and interviewed multiple times , or asked to voluntarily attend for interview multiple times, prior to a charging decision being made.

The Police in Scotland can decide whether or not to charge a suspect unilaterally. They can seek guidance from the COPFS, but are not bound to do so as is in England and Wales.