The purpose of this study is to analyze the effect of financial distress, changes in return on asset, public accountant firm size, management turnover and audit tenure on public accountant firm rotation. The population in this study is sub-sector bank company listed in Indonesia Stock Exchange in 2013-2016 period. Purposive sampling method was used and 108 samples obtained to observation. The data analysis technique used in this study was logistic regression. The result of this study showed that financial distress, changes in return on asset, management turnover, audit tenure has no positive effect on public accountant firm rotation, the result also showed that public accountant firm size has no negative effect on public accountant firm rotation.