2006/476/EC: Council Decision of  12 June 2006  amending Decision 1999/70/EC with regard to the external auditors of the Banque de France
Date: 2006-06-12
Institutions: Council of the European Union
Subjects: France, accountant, central bank, self-employed person

11.7.2006

EN

Official Journal of the European Union

L 188/7

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 12 June 2006

amending Decision 1999/70/EC with regard to the external auditors of the Banque de France

(2006/476/EC)

THE COUNCIL OF THE EUROPEAN UNION,

(2)

Having regard to the Protocol on the statute of the European
system of central banks and of the European Central Bank,
annexed to the Treaty establishing the European Community,
and in particular to Article 27(1) thereof,

Having regard to the Council Decision 1999/70/EC of 25
January 1999 concerning the external auditors of the national
central banks (1),

regard to Recommendation ECB/2006/5 of

Having
the
European Central Bank of 13 April 2006 to the Council of
the European Union on the external auditors of the Banque
de France (2),

Whereas:

(3)

(4)

(5)

(1)

the accounts of

Pursuant to Article 27(1) of the Protocol on the statute
the
the European system of central banks and of
of
European Central Bank (hereinafter referred to as the
‘ECB’),
the ECB and national central
the Eurosystem are to be audited by inde-
banks of
pendent
the
external
the ECB and approved by the
Governing Council of
Council of the European Union.

recommended

auditors

by

Pursuant to Article L.142-6 of the French Monetary and
Financial Code, the General Council of the Banque de
France appoints two statutory auditors entrusted with
auditing
France.
Pursuant to Article L.823-1 of the French Commercial
Code, a deputy auditor
is appointed to replace the
incumbent auditors in the event of their refusal, unavail-
ability, resignation or death.

the Banque de

accounts of

the

the
The mandate of
Banque de France will end after
the
financial year 2005. It is therefore necessary to appoint
external auditors from the financial year 2006.

the current external auditors of
the audit of

The Banque de France has selected Deloitte & Associés
and Mazars & Guerard as its external auditors and KPMG
S.A. as its deputy auditor for the financial years 2006 to
2011 in accordance with its public procurement rules,
the necessary
and the ECB considers that
requirements for appointment.

they fulfil

The ECB considers that the external auditors selected by
the Banque de France fulfil the necessary requirements
for appointment and therefore the ECB Governing
Council
that Deloitte & Associés and
Mazars & Guerard should jointly be appointed as
external
should be
appointed as deputy auditor,
the financial years
2006 to 2011.

and that KPMG S.A.

recommends

auditors

for

(1) OJ L 22, 29.1.1999, p. 69. Decision as last amended by Decision

2006/212/EC (OJ L 79, 16.3.2006, p. 25).

(2) OJ C 98, 26.4.2006, p. 25.

(6)

It is therefore appropriate to follow the recommendation
of the ECB Governing Council and to amend Decision
1999/70/EC accordingly,

L 188/8

EN

Official Journal of the European Union

11.7.2006

HAS DECIDED AS FOLLOWS:

Article 2

Article 1

Article 1(4) of Decision 1999/70/EC shall be replaced by the
following:

This Decision shall be notified to the European Central Bank.

Article 3

This Decision shall be published in the Official Journal of the
European Union.

‘4.
Deloitte & Associés and Mazars & Guerard are hereby
approved jointly as the external auditors of the Banque de
France for the financial years 2006 to 2011.

Done at Luxembourg, 12 June 2006.

KPMG S.A. is hereby approved as the deputy auditor of the
Banque de France for the financial years 2006 to 2011.’

For the Council
The President

U. PLASSNIK