Auditor rotation is a debated topic with advocates citing enhanced independence and objectivity, while opponents mention inefficiency and increased costs. This insightful article explores the myths surrounding auditor rotation to clarify its pros and cons, shedding light on why mandatory audit rotation may not always lead to the anticipated benefits. With a focus on the unique challenges of governmental accounting, the article explains how auditor expertise, continuity, and the nuances of the industry play crucial roles in maintaining audit quality.