Recomendación del Banco Central Europeo, de 23 de marzo de 2012, al Consejo de la Unión Europea sobre los auditores externos de la Banque de France (BCE/2012/5)
Section | Resoluciones, recomendaciones y dictámenes |
ES Diario Oficial de la Unión Europea C 93/1
I
(Resoluciones, recomendaciones y dictámenes)
RECOMENDACIONES
BANCO CENTRAL EUROPEO RECOMENDACIÓN DEL BANCO CENTRAL EUROPEO
de 23 de marzo de 2012
al Consejo de la Unión Europea sobre los auditores externos de la Banque de France
(BCE/2012/5)
(2012/C 93/01)
EL CONSEJO DE GOBIERNO DEL BANCO CENTRAL EUROPEO,
Vistos los Estatutos del Sistema Europeo de Bancos Centrales y del Banco Central Europeo, en particular el artículo 27.1,
Considerando lo siguiente:
Las cuentas del Banco Central Europeo (BCE) y de los bancos centrales nacionales son controladas por auditores externos independientes recomendados por el Consejo de Gobierno del BCE y aprobados por el Consejo de la Unión Europea.
En virtud del artículo L.142-2 del Código Financiero y Monetario, el Consejo General de la Banque de France nombra dos auditores encargados de verificar las cuentas de la Banque de France. En virtud del artículo L.823-1 del Código de Comercio, se nombran uno o más auditores suplentes para reemplazar a los titulares en caso de rechazo, impedimento, dimisión o fallecimiento.
El mandato del actual auditor externo de la Banque de France expirará después de la auditoría del ejercicio de 2011. Por lo tanto, es preciso nombrar auditor externo a partir del ejercicio de 2012.
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