The Bank of Italy's annual accounts consist of the balance sheet, the profit and loss account and the notes to the accounts; pursuant to Article 37 of the Statute, there is also a report on operations and activities which is an integral part of the accounting and financial reporting and which provides useful information for a better understanding of the Bank's overall activities.
Auditing is carried out by an external audit firm selected pursuant to and for the purposes specified in Article 27 of the Statute of the European System of Central Banks (ESCB).
The audit firm appointed for the years 2021-2022 is Deloitte & Touche SpA.
The annual accounts are approved by the Ordinary Meeting of Shareholders within the time limits laid down by the Bank's Statute.
For the years up to 2014, the reporting of the annual accounts and the comments on the results for the year are in the Annual Report published, together with the Report on Operations and Activities of the Bank of Italy, each year by the end of May.