Class IV municipalities; audits, restrictions on hiring accountant removed

HB 22 removes a requirement that prevented Class IV municipalities in Alabama from hiring the same certified public accountant to conduct annual audits for more than three consecutive years. The bill amends Alabama Code Section 11-43B-9 to eliminate this restriction, allowing these municipalities to retain the same auditor indefinitely if they choose. Class IV municipalities, which are a specific classification of smaller local governments (typically with populations under 10,000), are directly affected by this change. The bill does not alter other audit requirements, such as the need for a qualified accountant or the publication of audit summaries in local newspapers. It is pending committee review and would take effect October 1, 2026, if passed.