The physical problem of achieving exact reverse propagation based on phase conjugation in media that contain gain or loss is challenging. We revisit this question by introducing the concept of Rotational Phase Conjugation, (RPC) and examine theoretically the conditions under which, perfect reproduction of the incident wave is possible in a single non-Hermitian complex system. A systematic investigation of finite rotations, based on group theory in the transverse plane, provides various examples that tight focusing based on RPC is possible.