Sisters Donna Janse Van Rensburg, 44, and Sharon McLean, 47, from Aberdeen, were killed in the blaze at New County Hotel earlier this month.

Keith Russell, 38, from Edinburgh, also died in the fire, as did Ms Van Rensburg's dog Joey.

A joint police and fire investigation into the incident is ongoing, but it has now been revealed that an audit of the property in December last year concluded improvements were needed.

Croner, which carried out the review, found 29 areas of concern and recommended an inspection should be carried out throughout the building by a qualified electrical engineer.

In the review seen by The Courier newspaper, the report stated: "At the time of the visit the standard of health and safety management at this site was below an acceptable level with some health and safety matters requiring urgent management corrective action."

Croner confirmed the reporting was accurate and that it would "cooperate fully with any requests for information from the relevant authorities".

The electrical wiring in the hotel was among the areas of concern, with the report adding: "There is no evidence that the fixed hard-wired electrical system has been subject to a periodic inspection within the recommended timescales, and an Electrical Inspection Condition Report (EICR) has not been issued within the recommended timescales."

Paul Holcroft, Croner's managing director, said: "In light of the ongoing investigation into this matter it would not be appropriate for us to provide detailed comment further to that contained within the report.

"We will, of course, cooperate fully with any requests for information from the relevant authorities."

Emergency services were called to the hotel just after 5am on Monday 2 January, with more than 60 firefighters involved in tackling the blaze.

A further 11 people were treated for minor injuries, with hotel guests and two people from a neighbouring block of flats also evacuated.

One guest at the hotel told Sky News that she felt "lucky to get out alive" after escaping the fire.

A Police Scotland spokesperson said: "The investigation is ongoing."