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. In preparing the annual accounts, the Bank is required to comply with accounting principles and standards that are mainly laid down in special rules. The auditors are liable for the professional opinion they render.
In accordance with Article 42 in conjunction with Article 43 of the Bank of Italy's Statute, from the effective date of the new contract for audit services, the external auditor or auditing firm will add the proper keeping of the accounts and the correct entry of operations in the accounts to its set of tasks.
- Report of the independent auditors (only in Italian)pdf 1.5 MB Publish date::18 August 2022
- Statute of the ESCB - Article 27 (only in Italian)pdf 25.0 KB Publish date::03 April 2014
The annual accounts are approved by the Ordinary Meeting of Shareholders within the time limit established in the Bank’s Statute.