In order to perform attest services, I am required to have a Peer Review. I have not performed these services since my last experience with the process. The process has morphed into a punishment tool that had the unintended (intended in the case of the DOL) consequence of forcing small practitioners out of the market segment.
I am certainly willing to consider performing such services - especially a significant engagement that I can work on and deliver in the summer months. However, you should be aware that I will need to pass on the cost of the Peer Review to my clients. This cost is substantial.
Like most firms that truly care about A&A and want to deliver the best product possible, my fees for compilations, reviews, and audits have increased substantially.
My advice to any practitioner reading this - choose a peer reviewer who understands the standards well, especially AUC-510.