Recomendación del Banco Central Europeo, de 26 de enero de 2018, al Consejo de la Unión Europea sobre el auditor externo del Oesterreichische Nationalbank (BCE/2018/1)
Section | recomendación |
Issuing Organization | Banco Central Europeo |
1.2.2018 ES Diario Oficial de la Unión Europea C 37/1
EL CONSEJO DE GOBIERNO DEL BANCO CENTRAL EUROPEO,
Visto el Tratado de Funcionamiento de la Unión Europea,
Vistos los Estatutos del Sistema Europeo de Bancos Centrales y del Banco Central Europeo, en particular el artículo 27.1,
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 son controladas por auditores externos independientes recomendados por el Consejo de Gobierno del BCE y aprobados por el Consejo de la Unión Europea.
(2) El artículo 37, apartado 1, de la Ley federal del Oesterreichische Nationalbank dispone que la Junta General del Oesterreichische Nationalbank nombre un auditor externo y un auditor externo suplente por un período de varios años no superior a cinco. El auditor externo suplente desempeña su función solo en el caso de que el auditor externo no pueda hacerlo.
(3) El mandato de los actuales auditor externo y auditor externo suplente del Oesterreichische Nationalbank expiró tras la auditoría del ejercicio de 2017. Por lo tanto, es preciso nombrar auditor externo y auditor externo suplente a partir del ejercicio de...
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