The Public Company Accounting Oversight Board (PCAOB) requires mandatory audit firm rotation after six years, with a cooling off period of four years.

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The PCAOB requires audit firm rotation after a certain period of time, but as of now, there is no mandate for mandatory rotation. It remains a matter of debate and voluntary adoption by companies and audit firms.

The Public Company Accounting Oversight Board (PCAOB) Requires Mandatory Audit