Sec 139(2) Rotation of auditor

After the break he can again be appointed as auditor for a period of 5/10 years as the case may be.

The auditor can continue for next 2 years as he has already covered the period of 3 years out of 5 years.

Auditor can not be appointed till the completion of cooling period of five years.

As per rules for rotation of auditors even though auditor is appointed only for 1 day cooling period of 5 years will still be applicable.

In your case auditor has to wait for 2 more years for reappointment.