This paper examines whether mandatory rotation are associated with audit auditor independence. In relation to the impact of mandatory rotation on audit auditor independence. The findings of the study demonstrate that the policy of mandatory rotation of auditor was perceived to be better than long tenure in maintaining the perception of auditor independence. The local audit firms affiliated to a Big Four audit firm are able to charge a higher level of audit fees than other local audit firms. Such affiliation is perceived to be positively associated with the level of auditor independence.