Acoustic reciprocity is a fundamental property of acoustic wavefields that is commonly used to simplify the measurement process of many practical applications. Traditionally, the reciprocity theorem is defined between a monopole point source and a point receiver. Intuitively, it must apply to more complex transducers than monopoles. In this paper, the authors formulate the acoustic reciprocity theory in the spherical harmonics domain for directional sources and directional receivers with higher order directivity patterns.