This letter proposes an extended image-source model to simulate the room transfer function for a rotatable complex source in a three-dimensional reverberant room. The proposed model uses spherical harmonic decomposition to describe the exterior sound field from the complex source. Based on “axis flip” concept, the mirroring relations between the source and images are summarized by a unified mirroring operator that occurs on the soundfield coefficients. The rotation movement of the source is taken into account by exploiting the rotation property of spherical harmonics. The accuracy of our proposed model is verified through the appropriate simulation examples.