do-me/EUR-LEX huggingface dataset:
Recommendation of the European Central Bank of 6 June 2023 to the Council of the European Union on the external auditors of the European Central Bank (ECB/2023/15) 2023/C 208/01
Date: 2023-06-06
Institutions: European Central Bank
Subjects: European System of Central Banks, Germany, accountant, auditing, central bank, euro area








C_2023208EN.01000101.xml










15.6.2023   


EN


Official Journal of the European Union


C 208/1






RECOMMENDATION OF THE EUROPEAN CENTRAL BANK
of 6 June 2023
to the Council of the European Union on the external auditors of the European Central Bank
(ECB/2023/15)
(2023/C 208/01)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Article 27.1 thereof,
Whereas:






(1)


The accounts of the European Central Bank (ECB) and the national central banks of the Member States whose currency is the euro are audited by independent external auditors recommended by the ECB’s Governing Council and approved by the Council of the European Union.










(2)


In 2017, the ECB selected Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft as its external auditors for the financial years 2018 to 2022, with the option to extend the mandate for up to two financial years (i.e. to 2023 or to 2024) (1).










(3)


The mandate of the ECB’s current external auditors, Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft, will end after the audit for the financial year 2022. It is therefore necessary to appoint external auditors from the financial year 2023.










(4)


The ECB intends to extend the mandate of Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft to the financial years 2023 to 2024. This extension is possible in accordance with the contractual arrangements between the ECB and Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft,




HAS ADOPTED THIS RECOMMENDATION:
It is recommended that Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft should be appointed as the external auditors of the ECB for the financial years 2023 to 2024.

Done at Frankfurt am Main, 6 June 2023.


The President of the ECB

Christine LAGARDE




(1)  Recommendation ECB/2017/42 of the European Central Bank of 15 December 2017 to the Council of the European Union on the external auditors of the European Central Bank (OJ C 444, 23.12.2017, p. 1).