CELEX: 52012HB0005
Language: en
Date: 2012-03-23 00:00:00
Title: Recommendation of the European Central Bank of 23 March 2012 to the Council of the European Union on the external auditors of the Banque de France (ECB/2012/5)

30.3.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/1
            
         RECOMMENDATION OF THE EUROPEAN CENTRAL BANK
   of 23 March 2012
   to the Council of the European Union on the external auditors of the Banque de France
   (ECB/2012/5)
   2012/C 93/01
   THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
   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 national central banks are audited by independent external auditors recommended by the ECB’s Governing Council and approved by the Council of the European Union.
            
         
               (2)
            
            
               Pursuant to Article L.142-2 of the Monetary and Financial Code, the General Council of the Banque de France appoints two statutory auditors to audit the accounts of the Banque de France. Pursuant to Article L.823-1 of the Commercial Code, one or more deputy auditors are appointed to replace the incumbent auditors in the event of their refusal, impediment, resignation or death.
            
         
               (3)
            
            
               The mandate of the Banque de France’s external auditors will end following the audit for the financial year 2011. It is therefore necessary to appoint external auditors from the financial year 2012.
            
         
               (4)
            
            
               The Banque de France has selected Deloitte & Associés and KPMG SA as its external auditors and B.E.A.S. and KPMG Audit FS I SAS as their deputy auditors for the financial years 2012 to 2017,
            
         HAS ADOPTED THIS RECOMMENDATION:
   
               1.
            
            
               It is recommended that Deloitte & Associés and KPMG SA should be appointed jointly as the external auditors of the Banque de France for the financial years 2012 to 2017.
            
         
               2.
            
            
               It is recommended that B.E.A.S. should be appointed as deputy auditors to Deloitte & Associés and KPMG Audit FS I SAS as deputy auditors to KPMG SA for the financial years 2012 to 2017.
            
         
      Done at Frankfurt am Main, 23 March 2012.
      
         
            The President of the ECB
         
         Mario DRAGHI