This study is aimed at providing empirical evidences on the association between audit tenure and audit quality to support the argument of the enactment of regulation on audit rotation in Indonesia. This study focused on person-to-person relationship; that is the relationship between partners of public auditing firm and client’s firm’s CEO. Using multiple regression on panel data method, the first result revealed the fact that the variable of partner-CEO tenure measured by the years of contract has negative association with audit quality proxied by discretionary accruals. The second result found that the tenure of public auditing firm and client’s firm had no significant impact on companies’ audit quality. The results implies that the regulation of audit partner rotation is needed to maintain a high audit quality.