Parliament's standards watchdog has opened an investigation into the prime minister over a possible failure to declare an interest when first asked.
The probe by the standards commissioner, Daniel Greenberg, was launched last Thursday and cited paragraph 6 of the MPs' code of conduct, which governs how MPs should behave.
The code states that MPs "must always be open and frank in declaring any relevant interest in any proceeding of the House or its committees, and in any communications with ministers, members, public officials or public office holders".
A Downing Street source said the investigation relates to the shares Rishi Sunak's wife Akshata Murty holds in a childcare agency that could benefit from a policy announced in the budget.