AlabamaPrinted law leaves Class IV city accountant limits unclear
The enrolled law’s printed audit section includes a three-year limit for accountants, while its opening description says that limit is removed; the law takes effect October 1, 2026.
What it does
The enrolled law’s printed audit section includes a three-year limit for the same accountant, but its opening description says the limit is removed. The effective rule is unclear.
Argument forIf the three-year limit is removed, cities could keep an experienced accountant longer and avoid frequent changes in who reviews their finances.
Argument againstIf the three-year limit remains, cities could have less choice in keeping an accountant who already knows their finances.
More detail
The printed audit section says the same accountant cannot audit a city for more than three consecutive fiscal years. The provision concerns audits of Class IV municipalities. The act takes effect October 1, 2026.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 15EnactedBecame Law
- Apr 8Third Reading in Second House
- Vote recorded Third Reading in Second House. Result: pass.Lower
- Vote recorded Motion to Read a Third Time and Pass - Adopted Roll Call 1287. Result: pass.Lower
- Apr 8Motion to Read a Third Time and Pass - Adopted Roll Call 1287Passed House
- Apr 8Ready to Enroll
- Apr 8EnrolledTo Governor
- Apr 8Signature Requested
- Apr 8Delivered to GovernorMinor
- Mar 11Reported Out of Committee Second House
- Mar 11Read for the Second Time and placed on the Calendar (County and Municipal Government)Minor
- Feb 25Third Reading in House of Origin
- Vote recorded Motion to Read a Third Time and Pass - Adopted Roll Call 607. Result: pass.Upper
- Vote recorded Third Reading in House of Origin. Result: pass.Upper
- Feb 25Motion to Read a Third Time and Pass - Adopted Roll Call 607Passed Senate
- Feb 25Read for the first time and referred to the House Committee on County and Municipal GovernmentMinor
- Feb 25Pending Committee Action in Second House (County and Municipal Government)
- Feb 5Read for the Second Time and placed on the Calendar (County and Municipal Government)Minor
- Feb 4Reported Out of Committee House of Origin
- Jan 14Read for the first time and referred to the Senate Committee on County and Municipal GovernmentMinor
- Jan 14Pending Committee Action in House of Origin (County and Municipal Government)Introduced
Government & Ethics