Auditor rotation is motivated by public as a one of important tools to improve and increase the audit quality and the validity of financial statement corporate, which is recommended to be five to seven years then the firm change the audit firm, the main purpose of it is to limit the client-auditor relationships, in which the auditor loyalties may become divided, and thus reduce the auditor's independence one successful example was DuPont Company which used mandatory rotation from 1910 to 1954.