recommend european central bank februari extern auditor nation central bank ecb govern council european central bank regard statut european system central bank european central bank articl thereof account european central bank ecb nation central bank ncb audit independ extern auditor recommend govern council ecb approv council european union extern auditor recommend ecb recommend ecb reflect current appoint made particip ncb pre empt ecb recommend extern auditor ncb requir chang circumst recommend kpmg deutsch treuhand gesellschaft ag ernst amp young deutsch allgemein treuhand ag extern auditor deutsch bundesbank annual account start financi year council european union amend decis ec extern auditor nation central bank accordingi recommend publish offici journal european commun recommend address council european union frankfurt main februari presid ecb willem duisenberg oj oj