Your FIRST attestation is only required to be 90 days of the 1st calendar year in which you are attesting. You can attest anytime after reaching 90 days of data (provided you have billed out the min approx $24,000 in Medicare allowables).
so you can collect data in 2012 for Jan/Feb/March then attest anytime from the end of March to the end of December or even as late as Feb of 2013!
Or you can collect data for Oct/Nov/Dec and attest at the end of Dec to as late as Feb 2013.
However, SUBSEQUENT years you will be attesting to the entire year.
