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Recommendation of the European Central Bank on the external auditors of the Bulgarian National Bank
The Governing Council of the European Central Bank recommends that Ernst and Young Audit OOD perform the external audit of the Bulgarian National Bank for the financial year 2026. This recommendation addresses the continuation of the current auditors' mandate following the bank's accession to the European System of Central Banks on 1 January 2026. The Council of the European Union is requested to approve this appointment in accordance with Article 27.1 of the Statute of the ESCB and of the ECB.
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Document 52026HB0008
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Recommendation of the European Central Bank of 18 March 2026 to the Council of the European Union on the external auditors of Българска народна банка (Bulgarian National Bank) (ECB/2026/8)
Recommendation of the European Central Bank of 18 March 2026 to the Council of the European Union on the external auditors of Българска народна банка (Bulgarian National Bank) (ECB/2026/8)
Recommendation of the European Central Bank of 18 March 2026 to the Council of the European Union on the external auditors of Българска народна банка (Bulgarian National Bank) (ECB/2026/8)
ECB/2026/8
OJ C, C/2026/1938, 27.3.2026, ELI: http://data.europa.eu/eli/C/2026/1938/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
ELI: http://data.europa.eu/eli/C/2026/1938/oj
Language 1
Language 2
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Official Journal of the European Union
EN
C series
C/2026/1938
27.3.2026
RECOMMENDATION OF THE EUROPEAN CENTRAL BANK
of 18 March 2026
to the Council of the European Union on the external auditors of Българска народна банка (Bulgarian National Bank)
(ECB/2026/8)
(C/2026/1938)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Article 27.1 thereof,
Whereas:
(1)
The accounts of the European Central Bank (ECB) and the national central banks of the Member States whose currency is the euro are audited by independent external auditors recommended by the ECB’s Governing Council and approved by the Council of the European Union.
(2)
The mandate of the current external auditors of Българска народна банка (Bulgarian National Bank), Ernst and Young Audit OOD, will end after the audit for the financial year 2026. Since 1 January 2026 Българска народна банка (Bulgarian National Bank) is subject to Article 27.1 of the Statute of the European System of Central Banks and of the European Central Bank. It is therefore necessary that the ECB’s Governing Council recommends and the Council approves the current external auditors for the financial year 2026,
HAS ADOPTED THIS RECOMMENDATION:
It is recommended that Ernst and Young Audit OOD should perform the external audit of Българска народна банка (Bulgarian National Bank) for the financial year 2026.
Done at Frankfurt am Main, 18 March 2026.
The President of the ECB
Christine LAGARDE
ELI: http://data.europa.eu/eli/C/2026/1938/oj
ISSN 1977-091X (electronic edition)
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