THE SNP's promise to provide more generous state pensions in an independent Scotland has been questioned by the body representing the country's accountants.

In a highly critical report, the Institute of Chartered Accountants of Scotland said the country faced "more of a challenge" to maintain the value of pensions because of its rapidly ageing population.

It warned it was "uncertain" whether the SNP's economic strategy - including boosting immigration - "would be sufficient as a means of improving affordability."

The SNP has promised to pay a slightly higher single tier pension to new pensioners from 2016/17 of £160 per week.

It has also pledged to consider delaying rises to the state pension age announced by the UK Government.

The ICAS report also warned that it was unclear how responsibility for paying state pensions would be transferred from the UK to an independent Scotland.

It said a series of questions raised last year about the fate of unfunded UK-wide occupational pension schemes, which risk being split up under EU rules on "cross-border" arrangements, had not been answered.

And the accountants also questioned the SNP's plan to share the UK's pension protection system while setting up a separate regulatory body.

ICAS policy director David Wood said: "While we recognise that it will not be possible to answer every question prior to the referendum, nevertheless important questions remain on how legacy issues will be resolved and new arrangements will be implemented."

A Scottish Government spokesman said: "We have published detailed plans for the future of pensions in an independent Scotland. Pensions are more affordable for Scotland than the rest of the UK, and will be fully protected and paid, in an independent Scotland."