Embattled Alabama Gov. Robert Bentley is facing charges of ethics violation and possible impeachment over a sexually-charged audio recording that also involves Rebekah Mason, his senior political advisor who resigned from her job over the scandal.

State Auditor Jim Ziegler filed a report against Bentley and Mason, charging that they misused state property and resources in connection with their alleged physical relationship.

Republican state Rep. Ed Henry is moving to start impeachment proceedings against Bentley, AL.com reported.

Bentley and Mason attended First Baptist Church Tuscaloosa two years ago at a time when the audio recording was made but they are no longer members of the church, according to Christian Examiner.

The Christian News Network earlier reported that the two were no longer members of the church following the release of the audio recording.

It was not known when the two ended their membership with the church or the reason for this, but Senior Pastor Gil McKee told Christian News Network that "while church discipline is a church family matter, both Governor Robert Bentley and Mrs. Rebekah Mason are no longer members of First Baptist Church Tuscaloosa."

"I continue to pray for each of them," he said.

The Christian Examiner confirmed that Bentley has been a member of the First Baptist Church in Prattville since last year. The church also confirmed that the governor is a member of the church.

In the audio recording, Bentley tells Mason, "I love you. I love to talk to you."

"Baby, let me tell you what we're going to have to start doing, we're going to have to start locking the door. If we are going to do what we did the other day, we are going to have to start locking the door," he adds.

Bentley's wife, Dianne, filed for divorce in August last year. The divorce was finalised the following month. Mrs. Bentley reportedly was the one who recorded the conversations between the governor and Mason in 2014.

Spencer Collier, who was recently fired by Bentley as secretary of the Alabama Law Enforcement Agency, accused Bentley of having an affair with Mason. He said he had heard a tape recording in 2014 where the governor made sexually-charged comments to Mason.

In his press conference on March 23, Bentley admitted making a mistake.

"Two years ago, I made a mistake. I have rectified that. I have dealt with that, and I have moved on. That is not a physical relationship, making those statements," the governor said.

Mason belied Collier's claims, saying "There is no way that man [Collier] would have said what he did ... about another man. He only said what he said about my professional abilities because I am a woman. His comments were clear, demonstrated gender bias."

"Since 2010, I have proudly served as Gov. Robert Bentley's campaign press secretary, communications director, advisor, campaign communications director and now senior policy advisor. It is an honor to serve our governor and the people of our state," she said.

During the press conference, Bentley said he believes in a God of grace "who loves me, and He loves me even through my mistakes."

"He uses difficult times in our lives – and I've been going through those – to make me better and make other people around me better," he said.