Recommendation of the European Central Bank of 10 February 2000 on the external auditors of the national central banks (ECB/2000/2)
4. 3. 2000 EN Official Journal of the European Communities C 62/21 EUROPEAN CENTRAL BANK RECOMMENDATION OF THE EUROPEAN CENTRAL BANK of 10 February 2000 on the external auditors of the national central banks (ECB/2000/2) (2000/C 62/07) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK, RECOMMENDS: Having regard to the Statute of the European system of central banks and of the European Central Bank and in particular to Article 27. 1 thereof, Whereas: (1) The accounts of the European Central Bank (ECB) and of the national central banks (NCBs) shall be audited by inde- pendent external auditors recommended by the Governing Council of the ECB and approved by the Council of the European Union. (2) The external auditors recommended in ECB Recommen- dation ECB/1998/5 (1) reflect the current appointments made by each participating NCB and do not pre-empt the ECB to recommend other external the right of this is required by a auditors of change of circumstances, the NCBs whenever - KPMG Deutsche Treuhand-Gesellschaft and Ernst & Young Deutsche Allgemeine Treuhand AG as the external auditors of the the Deutsche Bundesbank for annual accounts starting from the financial year 2000, AG - that the Council of the European Union amend its Decision 1999/70/EC (2) concerning the external auditors of the national central banks accordingy. This Recommendation shall be published in the Official Journal of the European Communities. This Recommendation is addressed to the Council of European Union. the Done at Frankfurt am Main, 10 February 2000. The President of the ECB Willem F. DUISENBERG (1) OJ C 411, 31. 12. 1998, p. 11. (2) OJ L 22, 29. 1. 1999, p. 69