Alabama legislation · 2026 Regular Session
Alabama SB164: Class IV municipalities; audits, restrictions on hiring accountant removed
Status: Signed into law, April 15, 2026
What the bill says
An Act, Relating to Class IV municipalities; to amend Section 11-43B-9, Code of Alabama 1975; to remove the restriction that audits for Class IV municipalities may not be conducted by the same accountant for more than three consecutive years.
From the enrolled text:
An Act, Relating to Class IV municipalities; to amend Section 11-43B-9, Code of Alabama 1975; to remove the restriction that audits for Class IV municipalities may not be conducted by the same accountant for more than three consecutive years. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 11-43B-9, Code of Alabama 1975, is amended to read as follows: "§11-43B-9 The mayor shall, from time to time, shall prepare a detailed statement of all receipts and expenses of the city. At the end of each fiscal year, the council shall cause the books and accounts of the city to be audited by a reputable, disinterested certified public accountant. The same accountant shall not conduct the audit for more than three consecutive fiscal years. A true summary of the annual audit report shall be published once in a newspaper of general circulation in the city. The audit report shall be submitted by the mayor to the council at its first meeting after the completion of such the report." Section 2. This act shall become effective on October 1, 2026. Page 1, 2026. SB164 Enrolled ________________________________________________ President and Presiding Officer of the Senate ________________________________________________ Speaker of the House of Representatives SB164 Senate 25-Feb-26 I hereby certify that the within Act originated in and passed the Senate. Patrick Harris, Secretary. House …
Sponsors
- Jones, Andrew (R, SD-010) · primary sponsor
Latest actions
- : Enacted
- : Delivered to Governor
- : Signature Requested
- : Enrolled
- : Ready to Enroll
- : Motion to Read a Third Time and Pass - Adopted Roll Call 1287
- : Third Reading in Second House
- : Read for the Second Time and placed on the Calendar
- : Reported Out of Committee Second House
- : Pending Committee Action in Second House
Votes
- House Roll Call #1287 (April 8, 2026): 90 yea, 0 nay, passed
- House Roll Call #1286 (April 8, 2026): 97 yea, 0 nay, passed
- Senate Roll Call #607 (February 25, 2026): 33 yea, 0 nay, passed
- Senate Roll Call #606 (February 25, 2026): 33 yea, 0 nay, passed
Subjects: Counties & Municipalities
Common questions
- What is SB164?
- SB164 is a bill in the Alabama Legislature (2026 Regular Session): Class IV municipalities; audits, restrictions on hiring accountant removed.
- What does SB164 do?
- In its own words: An Act, Relating to Class IV municipalities; to amend Section 11-43B-9, Code of Alabama 1975; to remove the restriction that audits for Class IV municipalities may not be conducted by the same accountant for more than three consecutive years.
- What is the status of SB164?
- Signed into law as of April 15, 2026. Latest action: Enacted (April 15, 2026).
- Who sponsored SB164?
- Jones, Andrew (R, SD-010).
- Where is the official record for SB164?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/SB164
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.