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Enacted

Alabama allows Class IV municipalities to retain the same auditing accountant indefinitely

Original title: Class IV municipalities; audits, restrictions on hiring accountant removed

Last action · April 15, 2026: EnactedSponsor: Andrew Jones

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Alabama repeals the three-year consecutive term limit for s conducting annual municipal audits in , effective October 1, 2026.

Why it matters

Local governments in gain the legal flexibility to retain a single accounting firm for annual financial reviews across successive fiscal years without mandatory rotation.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Class IV municipalities

Municipalities are no longer restricted from hiring the same accountant for more than three consecutive fiscal years.

Directly affected

Certified public accountants

Accountants providing municipal auditing services are eligible to contract for consecutive annual audits beyond the prior three-year limit.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What does SB 164 change regarding municipal audits?
It removes the rule that prevented from hiring the same to conduct city financial audits for more than three consecutive years.
When does this new law take effect?
The act takes effect on October 1, 2026.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Became law.

Procedural history

17 actions
  1. Apr 15, 2026SenateEnrolled
    Enacted
  2. Apr 8, 2026SenateEnrolled
    Delivered to Governor
  3. Apr 8, 2026House
    Signature Requested
  4. Apr 8, 2026Senate
    Enrolled
  5. Apr 8, 2026Senate
    Ready to Enroll
  6. Apr 8, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 1287
Show 11 earlier actions
  1. Apr 8, 2026House
    Third Reading in Second House
  2. Mar 11, 2026House
    Read for the Second Time and placed on the Calendar
  3. Mar 11, 2026HouseCommittee
    Reported Out of Committee Second House
  4. Feb 25, 2026HouseCommittee
    Pending Committee Action in Second House
  5. Feb 25, 2026HouseIntroduced
    Read for the first time and referred to the House Committee on County and Municipal Government
  6. Feb 25, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 607
  7. Feb 25, 2026Senate
    Third Reading in House of Origin
  8. Feb 5, 2026Senate
    Read for the Second Time and placed on the Calendar
  9. Feb 4, 2026SenateCommittee
    Reported Out of Committee House of Origin
  10. Jan 14, 2026SenateCommittee
    Pending Committee Action in House of Origin
  11. Jan 14, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on County and Municipal Government

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Class IV municipalities
OrganizationClass IV municipalities“Municipalities subject to the audit provisions of Section 11-43B-9.”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance25
    How much this matters to a regular citizen
  • Controversy5
    Intensity of disagreement among stakeholders
  • Entertainment2
    Compellingness for a non-policy-wonk reader
  • Buzz10
    Current news / social attention level

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