Sir 
Recently on february  12th 2022 icai (Peer review Board) has issued an important announcement stating that from now onwards peer review is mandatory and it has given  specific dates on the criteria of firms which peer review needs to be applicable mandatorily like wise firms having 3or more services and rendering assurances services need it to enroll for peer review by 1st april 2025 Earlier these peer review is not compulsory it is optional for the firms but now they made it mandatory what if a firm does not undergo for peer review process even after this announcement also ??? will those firms be liable for any Disciplinary Actions ???