Date: 2026-02-20Category: Not ApplicableState: Union GovernmentCountry: Europe
Council Decision (EU) 2026/423 of 17 February 2026 amending Decision 1999/70/EC concerning the external auditors of the national central banks, as regards the external auditors of Banka Slovenije
**Executive Summary**
Council Decision (EU) 2026/423, issued on February 17, 2026, amends Decision 1999/70/EC regarding the external auditors of national central banks, specifically concerning Banka Slovenije. The decision appoints Ernst & Young Revizija as the external auditor for Banka Slovenije for the financial years 2027 to 2029. This Decision is addressed to the European Central Bank and takes effect on the date of its notification.
**Key Points / Main Content**
* **Appointment of External Auditor:**
* Ernst & Young Revizija, poslovno svetovanje, d. o. o., is approved as the external auditors of Banka Slovenije for the financial years 2027 to 2029.
* This appointment replaces the previous external auditor, Mazars, družba za revizijo, d. o. o., whose mandate concludes after the 2026 audit.
* **Amendment to Existing Decision:**
* Article 1 of Decision 1999/70/EC is amended to reflect the appointment of Ernst & Young Revizija.
* **Effective Date:**
* The Decision takes effect on the date of its notification.
**Impact Analysis**
**European Central Bank**
* *Impact:* The ECB is responsible for overseeing the financial audits of national central banks within the Eurosystem. This decision ensures the continuity and integrity of the auditing process for Banka Slovenije.
* *Action Required:* The ECB should take note of the new external auditor appointment for Banka Slovenije and ensure compliance with auditing standards.
**Banka Slovenije**
* *Impact:* Banka Slovenije is required to work with their newly appointed auditor for the financial years 2027-2029.
* *Action Required:* Banka Slovenije must coordinate with Ernst & Young Revizija to prepare for the upcoming audits for the financial years 2027-2029.
**Ernst & Young Revizija**
* *Impact:* Ernst & Young Revizija is responsible for the independent auditing of Banka Slovenije's financial statements for the financial years 2027-2029.
* *Action Required:* Ernst & Young Revizija needs to prepare to perform the external audit of Banka Slovenije for the period 2027-2029.
Key Entities Referenced
Council Decision 1999/70/EC: Council Decision concerning the external auditors of the national central banks, which this new decision amends.
Banka Slovenije: The central bank of Slovenia, whose external auditors are the subject of this decision.
European Central Bank (ECB): European Central Bank whose Governing Council recommended the appointment of external auditors for Banka Slovenije.
Council Decision (EU) 2026/423: The legal act itself, amending Decision 1999/70/EC regarding the external auditors of Banka Slovenije.
Official Journal EN
of the European Union L series
2026/423 20.2.2026
COUNCIL DECISION (EU) 2026/423
of 17 February 2026
amending Decision 1999/70/EC concerning the external auditors of the national central banks, as
regards the external auditors of Banka Slovenije
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to Protocol No 4 on the Statute of the European System of Central Banks and of the European Central Bank,
annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, and in particular
Article 27.1 thereof,
Having regard to the Recommendation of the European Central Bank of 19 December 2025 to the Council of the European
Union on the external auditors of Banka Slovenije (ECB/2025/42)(1),
Whereas:
(1) The accounts of the European Central Bank (ECB) and of the national central banks of the Member States whose
currency is the euro are to be audited by independent external auditors recommended by the Governing Council of
the ECB and approved by the Council of the European Union.
(2) The mandate of the external auditors of Banka Slovenije, Mazars, družba za revizijo, d. o. o., will end after the audit
for the financial year 2026. It is therefore necessary to appoint external auditors from the financial year 2027
onwards.
(3) Banka Slovenije has selected ERNST & YOUNG Revizija, poslovno svetovanje, d. o. o. as its external auditors for the
financial years 2027 to 2029.
(4) The Governing Council of the ECB has recommended that ERNST & YOUNG Revizija, poslovno svetovanje, d. o. o.
be appointed as the external auditors of Banka Slovenije for the financial years 2027 to 2029.
(5) Following the recommendation of the Governing Council of the ECB, Council Decision 1999/70/EC(2) should be
amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
In Article 1 of Decision 1999/70/EC, paragraph 13 is replaced by the following:
‘13. ERNST & YOUNG Revizija, poslovno svetovanje, d. o. o. are hereby approved as the external auditors of Banka
Slovenije for the financial years 2027 to 2029.’.
Article 2
This Decision shall take effect on the date of its notification.
(1) OJ C, C/2026/215, 7.1.2026, ELI: http://data.europa.eu/eli/C/2026/215/oj.
(2) Council Decision 1999/70/EC of 25 January 1999 concerning the external auditors of the national central banks (OJ L 22,
29.1.1999, p. 69, ELI: http://data.europa.eu/eli/dec/1999/70(1)/oj).
ELI: http://data.europa.eu/eli/dec/2026/423/oj 1/2EN
OJ L, 20.2.2026
Article 3
This Decision is addressed to the European Central Bank.
Done at Brussels, 17 February 2026.
For the Council
The President
M. KERAVNOS
2/2 ELI: http://data.europa.eu/eli/dec/2026/423/oj