This study looks at how a new rule in South Africa, called mandatory audit firm rotation (MAFR), affects audit quality. Researchers interviewed 49 people, including 24 auditors and 25 non-auditors, to understand how this rule might impact audits. The findings show that MAFR may not improve audit quality or make auditors more independent. Instead, it could lead to higher costs for the audit firms and cause them to lose valuable experience, possibly resulting in lower-quality audits. While the new auditors may check the old firm's work more closely, the actual methods of auditing may not change much because of MAFR. Overall, the rule might be more of a surface-level response to concerns about audit quality rather than a real solution to make audits better for those using financial statements.