Humza Yousaf is facing questions from MSPs a day after the SNP signed a contract with new auditors.
The party Westminster group risks losing £1.2m in public money if it does not file its accounts by the end of May.
It had been without accountants for more than six months after the firm Johnston Carmichael resigned, following a review of its clients.
The SNP has now hired AMS Accountants Group.
On Wednesday, the First Minister chaired his anti-poverty summit – a pledge he made during his leadership campaign.
He will likely face questions on comments made just before the meeting where he suggested that he could halt the expansion of free universal school meals.
The SNP leader said the Scottish Government may have to take a more “targeted” funding approach to tackling poverty.
He also said “tough choices” will also be needed on tax decisions.
Unions and opposition parties hit out at the First Minister, who warned that backtracking on universal free school meals is the wrong choice.
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