Decisión (UE) 2018/1518 del Consejo, de 9 de octubre de 2018, por la que se modifica la Decisión 1999/70/CE relativa a los auditores externos de los bancos centrales nacionales, en lo que respecta a los auditores externos del Banco de España
Section | Decision |
Issuing Organization | Consejo de la Unión Europea |
12.10.2018 ES Diario Oficial de la Unión Europea L 256/63
EL CONSEJO DE LA UNIÓN EUROPEA,
Visto el Protocolo n.o 4 sobre los Estatutos del Sistema Europeo de Bancos Centrales y del Banco Central Europeo, anejo al Tratado de la Unión Europea y al Tratado de Funcionamiento de la Unión Europea, y en particular su artículo 27.1,
Vista la Recomendación del Banco Central Europeo, de 6 de septiembre de 2018, al Consejo de la Unión Europea sobre el auditor externo del Banco de España (BCE/2018/22) (1),
Considerando lo siguiente:
(1) Las cuentas del Banco Central Europeo (BCE) y de los bancos centrales nacionales de los Estados miembros cuya moneda es el euro deben ser controladas por auditores externos independientes, recomendados por el Consejo de Gobierno del BCE y aprobados por el Consejo de la Unión Europea.
(2) El mandato del actual auditor externo del Banco de España expiró tras la auditoría del ejercicio de 2017. Por lo tanto, es preciso nombrar un nuevo auditor externo a partir del ejercicio de 2018.
(3) El Banco de España ha seleccionado la asociación temporal de empresas Mazars Auditores, S.L.P. – Mazars, SA como auditor externo para los ejercicios de 2018 a 2020, con la opción de ampliar el mandato a los ejercicios de 2021 y 2022.
(4) El Consejo de Gobierno del BCE ha recomendado que la asociación temporal de empresas Mazars Auditores, S.L.P. – Mazars, SA sea nombrada auditor externo del Banco de España para los ejercicios de 2018 a 2020, con la opción de ampliar el mandato a los ejercicios de 2021 y 2022.
(5) A raíz de la recomendación del Consejo de Gobierno del BCE, la Decisión 1999/70/CE del Consejo (2) debe modificarse en consecuencia.
HA ADOPTADO LA PRESENTE DECISIÓN:
En el artículo 1 de la Decisión 1999/70/CE, el apartado 3 se sustituye...
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