Police have received reports from more than 70 people as investigations continue into allegations of missing ashes and funeral plan fraud at former funeral directors.
Operation Koine was launched in April last year following reports relating to the practices of the former A Milne Independent Funeral Directors in the Glasgow and Dumbarton areas.
Police said they are working through âhundreds of lines of inquiryâ as part of the investigation into the alleged mishandling of cremated remains and fraud.
Two women, aged 37 and 55, and a 56-year-old man were arrested in connection with the inquiry and released pending further inquiries.
Police said they have received reports from more than 70 people, but believe a larger number may be affected and urged anyone in that position to contact them.
Detective Superintendent Robert Bowie said: âThis is an unprecedented investigation for Police Scotland and one of the largest ongoing financial inquiries.
âI want to reassure the public, we have a dedicated team working through hundreds of lines of inquiry.
âAlthough the work weâre doing may not be visible, we are committed to fully investigating.â

Mr Bowie said the âvast majorityâ of complaints relate to alleged fraudulent prepaid funeral plans.
He said most cremated remains recovered from previous A Milne premises have been returned to families, but a âsmall amountâ remain unclaimed.
The detective said: âIn terms of some of the cremated remains which had been recovered at previous premises used by A Milne independent funeral directors, we have been able to return the vast majority of those cremated remains to family members or deal with them in terms of their familyâs wishes.
âAs it stands, there is still a small amount of cremated remains which remain unclaimed and unidentified, and thatâs what weâre looking to achieve through traditional lines of inquiry.â
Specialist officers, including those from the Financial Investigations Unit, are involved in the investigation.

Kate Wallace, chief executive of Victim Support Scotland, said: âFinding out that your loved one may not have been cared for in the way they would have wanted following their death is extremely upsetting and shocking.
âThis, combined with the added possibility of fraud in relation to funeral plans, further adds to an already distressing and traumatic time.
âWe have been closely monitoring developments and related investigations in England and Wales for some time, and remain committed to ensuring that victims of this crime are able to access the support services available to them.â
Victim Support Scotland said it is working closely with Police Scotland to explore a package of support for people affected, and its helpline is available on 0800 160 1985, with a webchat service at victimsupport.scot.
Anyone wishing to get in touch with officers is asked to contact 101 quoting reference 1289 of May 2, 2024, or email Operationkoine@scotland.police.uk.