Two north-east men have been charged in connection with online fraud worth around £400,000 and money laundering.
The arrests came after properties were searched in Aberdeen, Manchester and Milton Keynes were searched earlier in the week.
Another 40-year-old from Manchester was also arrested.
The two men from Aberdeen, aged 36 and 39, are expected to appear at Aberdeen Sheriff Court at a later date.
Detective Inspector Iain McPhail, of the economic crime and financial investigation unit, urged people to be on high alert.
He said: “I would urge people to always be on your guard when you are contacted by email or by telephone by someone claiming to be from your bank, supplier of goods to your business or indeed any other company such as an electricity supplier, and especially if the call involves transferring money, providing or confirming your bank details.
“I cannot emphasise enough, if you have the slightest doubt, attend your bank in person or highlight it to other members of your business.
“Do not provide your details over the telephone or the computer.
“Anyone who has any concerns should contact Police Scotland on 101.”
Two-north east men charged with online fraud worth £400,000