Decisión (UE) 2021/510 del Consejo, de 22 de marzo de 2021, 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 Deutsche Bundesbank
Section | Serie L |
Issuing Organization | Consejo de la Unión Europea |
24.3.2021 ES Diario Oficial de la Unión Europea L 103/1
(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 de los auditores externos del Deutsche Bundesbank expiró después de la auditoría del ejercicio de 2020. Por lo tanto, es preciso nombrar a los auditores externos a partir del ejercicio de 2021.
(3) El Deutsche Bundesbank ha seleccionado a Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft como auditor externo para los ejercicios de 2021 a 2026, con la opción de prorrogar su mandato al ejercicio de 2027.
(4) El Consejo de...
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