1) How should the certification body demonstrate compliance with 4.3.2 ISO / IEC 17065: 2012?
2) What are the minimum criteria for the status of СВ “has financial stability and resources”?
3) Is there enough self-esteem information that the СВ does not have arrears of wages, taxes and leases? What is the practice / national specifics of other ABs?
4) Should CBs consider “financial stability and resources” as a separate risk (not included in Annex A of ISO / IEC 17065) with further assessment and demonstration of minimization? What is the practice of other ABs?
September 2019
ISO/IEC 17065:2012
4.3.2 The certification body shall have the financial stability and resources required for its operations.Accreditation assessors are not expected to be financial auditors, they should be looking for ongoing stability to enable the CB to continue its obligations. A (short term) profit or loss in itself are not necessarily an indication of financial instability or risk to impartiality.
1) The balance sheet of the certification body should be in favor of revenues or be in a place to cover its own resources and expenditure on certification activities for a certain time. If the certification body’s budget balance is in favor of expenses, i.e. the budget continues with loss, then the certification body may go to jeopardize impartiality or flexibility in other accreditation rules to correct the situation and show some negative tendencies.
2) There are no specific criteria. However, the CB should supply objective evidences that prove its financial sources are enough to keep up its certification activities objectively or impartially and competently (in the light of 3 year contractual obligations).
3) No, the AB should try to find objective evidence.
4) It depends. “Financial stability and resources” relate to the impartiality and competence of the CB indirectly. They may be affected by financial instability and insufficient resources required for its operations. Under these conditions, the CB may not continue to give its services competently and/or objectively. From this angle, they may be a source of risk to impartiality and competence.