ECB Recommendation on External Auditors for Bulgarian National Bank

EUR-Lex Official Journal C-series

Published March 18th, 2026

Detected March 27th, 2026

Summary

The European Central Bank (ECB) has issued a recommendation to the Council of the European Union regarding the external auditors for the Bulgarian National Bank. This recommendation, dated March 18, 2026, outlines the ECB's proposed auditors for the national bank.

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What changed

The European Central Bank (ECB) has issued Recommendation ECB/2026/8, addressed to the Council of the European Union, concerning the appointment of external auditors for the Bulgarian National Bank (BNB). This document specifies the ECB's recommendation for which external auditors should be engaged to audit the BNB.

While this is a recommendation and not a direct mandate to regulated entities, compliance officers within the Bulgarian National Bank should be aware of this process. The BNB will likely need to coordinate with the ECB and the Council of the EU to facilitate the appointment of the recommended auditors, ensuring compliance with the established audit oversight procedures within the European Union's banking sector.

What to do next

Review ECB Recommendation ECB/2026/8 for specific auditor details.
Coordinate with the Council of the European Union regarding the appointment process.

Source document (simplified)

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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)

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

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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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