External auditors

The annual accounts are audited by independent external auditors for the purposes laid down in Article 27 of the Statute of the ESCB.

The auditors have full power to examine all books and accounts of the Bank and obtain information about its transactions. The auditors are liable for the professional opinion they render.

As of 27 July 2023, the auditor or auditing firm is also responsible for checking the proper keeping of the accounts and the correct entry of operations in the accounts.

Sezione di approfondimento

Related Topics

  • Annual accounts

    The annual accounts are approved by the Ordinary Meeting of Shareholders within the time limit established in Banca d'Italia's Statute. The Bank also publishes month-end financial statements.