IAF MD 17:2019 cl 4.2.8 states that for non-critical codes accreditation shall be granted only:
i) in IAF codes where the CB has already taken decisions for certification or
ii) in IAF codes where the CB has demonstrated its competence by other means (e.g. demonstrating to have competent personnel for all the specific certification functions – see Annex A of ISO/IEC 17021).
In the first case, it should mean that CB have a client, but in the case of second option does it mean that CB can get accreditation for non-critical codes without a client and is it sufficient that CB demonstrates just the competence of its personnel on the basis of documentation.
September 2020
According to IAF MD17 §4.2.8 and provided that all requirements described in §4.2.1-§4.2.7 are fulfilled, accreditation for non-critical codes shall be granted only if an assessment of competence has been performed based on at least one of the two alternative options offered i.e. by assessing certification decisions taken by the CB for the respective non-critical IAF code or by assessing the competence of the CB for the relevant non-critical IAF code being demonstrated through other means (e.g. competent personnel for all the specific certification functions).
For the first option, a client of the CB with activity in the relevant non-critical IAF code is required.
For the second option, there is no prerequisite of acquiring a client for each of the non-critical IAF codes. In this case, the competence in the specific technical field of a non-critical IAF code may be demonstrated either through the competence of personnel or by other means. Respectively, the competence of personnel shall be demonstrated by the CB through the determination of appropriate competence criteria and the implementation of appropriate competence evaluation methods and assessed by the AB by reviewing documents and records (documented competence criteria and personnel files) and by interviewing personnel from all relevant functions.

