HB22 Alabama 2026 Session

Updated Feb 17, 2026

Summary

Primary Sponsor: Mack N. ButlerRepresentative
Republican
Session: 2026 Regular Session
Title: Class IV municipalities; audits, restrictions on hiring accountant removed
Summary: HB22 would let Class IV municipalities in Alabama keep the same auditor for longer than three years for audits.
What This Bill Does
It would remove the current ban on using the same accounting firm for more than three consecutive fiscal years for audits of Class IV municipalities. The bill keeps other audit requirements intact, including that audits must be done by a reputable, disinterested CPA, a true summary must be published in the city newspaper, and the audit report must be submitted to the city council after completion. The change would take effect October 1, 2026.

Who It Affects
Class IV municipalities: could hire the same audit firm for longer periods, potentially improving continuity and relationship with the auditor.
Certified public accounting firms serving Alabama municipalities: may see longer-term engagement opportunities with Class IV municipalities.

Key Provisions
Amends Section 11-43B-9 to remove the prohibition that the same accountant may not conduct the city audit for more than three consecutive fiscal years.
Retains requirements that the city mayor prepare receipts/expenses, audits be performed by a reputable, disinterested CPA, true audit summary be published in a newspaper, and the audit report be submitted to the council; becomes effective October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 11, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Counties & Municipalities