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Board of Auditors key documents
The ESM Board of Auditors’ annual report to the Board of Governors, accompanied by ESM management comments issued in response, as well as other statutory documents related to the work of the Board of Auditors are published, underpinning, in this way, the ESM’s accountability framework. (The Board of Auditors reports and the respective management comments are also made available to the national parliaments and supreme audit institutions of the ESM Members, the European Parliament and the European Court of Auditors.)