You can rotate all drawing objects and attribute reference objects.
To rotate an object, use the Rotation function of a transformation matrix. This function requires a rotation angle represented in radians, an axis of rotation, and a base point. The axis of rotation must be expressed as a Vector3d object and the base point as a Point3d object. This angle determines how far an object rotates around the base point relative to its current location.

This example creates a closed lightweight polyline, and then rotates the polyline 45 degrees about the base point (4, 4.25, 0).
using Autodesk.AutoCAD.Runtime;
using Autodesk.AutoCAD.ApplicationServices;
using Autodesk.AutoCAD.DatabaseServices;
using Autodesk.AutoCAD.Geometry;
[CommandMethod("RotateObject")]
public static void RotateObject()
{
// Get the current document and database
Document acDoc = Application.DocumentManager.MdiActiveDocument;
Database acCurDb = acDoc.Database;
// Start a transaction
using (Transaction acTrans = acCurDb.TransactionManager.StartTransaction())
{
// Open the Block table for read
BlockTable acBlkTbl;
acBlkTbl = acTrans.GetObject(acCurDb.BlockTableId,
OpenMode.ForRead) as BlockTable;
// Open the Block table record Model space for write
BlockTableRecord acBlkTblRec;
acBlkTblRec = acTrans.GetObject(acBlkTbl[BlockTableRecord.ModelSpace],
OpenMode.ForWrite) as BlockTableRecord;
// Create a lightweight polyline
using (Polyline acPoly = new Polyline())
{
acPoly.AddVertexAt(0, new Point2d(1, 2), 0, 0, 0);
acPoly.AddVertexAt(1, new Point2d(1, 3), 0, 0, 0);
acPoly.AddVertexAt(2, new Point2d(2, 3), 0, 0, 0);
acPoly.AddVertexAt(3, new Point2d(3, 3), 0, 0, 0);
acPoly.AddVertexAt(4, new Point2d(4, 4), 0, 0, 0);
acPoly.AddVertexAt(5, new Point2d(4, 2), 0, 0, 0);
// Close the polyline
acPoly.Closed = true;
Matrix3d curUCSMatrix = acDoc.Editor.CurrentUserCoordinateSystem;
CoordinateSystem3d curUCS = curUCSMatrix.CoordinateSystem3d;
// Rotate the polyline 45 degrees, around the Z-axis of the current UCS
// using a base point of (4,4.25,0)
acPoly.TransformBy(Matrix3d.Rotation(0.7854,
curUCS.Zaxis,
new Point3d(4, 4.25, 0)));
// Add the new object to the block table record and the transaction
acBlkTblRec.AppendEntity(acPoly);
acTrans.AddNewlyCreatedDBObject(acPoly, true);
}
// Save the new objects to the database
acTrans.Commit();
}
}