The administrator for West of Scotland Heavy Haulage has confirmed that the company is currently being investigated by Police Scotland.
The Cumbernauld business entered administration in October 2017 after the police withdrew its escort service, preventing the wind turbine transport firm from completing its contracts.
It quickly experienced cash flow difficulties and the company was unable to continue trading.
The subsequent closure led to 21 staff being made redundant, with two staff retained to assist with the administration process.
West of Scotland Heavy Haulage operated one of the largest fleets of specialist heavy haulage trucks, trailers and low loaders in Scotland and had contracts in the renewable, contracting, mining, civil engineering and construction sectors.
In a report to creditors, FRP said that the majority of its tangible assets related to vehicles and trailers, but as these were all on finance they have either been returned to the finance companies or the agreements have been transferred to third parties.
FRP was asked to comment about why Police Scotland withdrew its escort service and the nature of the police investigation, but a spokesman would only say: “The matter is in the hands of the police and we are unable to comment further.”