Peat, Marwick is pushing retirement for partners.

To cut costs, Peak, Marwick, Mitchell & Co., one of the nation’s largest accounting firms, said it has asked an undisclosed number of partners “who aren’t cutting the mustard” to accept a sweetened early-retirement package. In past years, about 15 partners a year have been asked to leave. This year the firm said it would increase “requested departures” by as much as 26 people.