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That is a very interesting question.
My opinion, this is a subcontracted service, consequently the test lab shall be qualified for this testing. Since the test results are not used in Material Certification, NCA-3850 does not apply. If the testing is done in-house, the test lab falls under the QA program, audits, etc. And NCA-4000 does not really give profound guidance in qualification of subcontracted services, so we should look at NCA-3125. In my opinion, "appropriate controls" shall be in place, which assure that the test results are correct and accurate. The scope of auditing and/or controls depend on the services subcontracted, transfer of marking, machining, testing, check of impact calibration, etc.
On the other hand: can a shop going for a new N accreditation use their old PQRs from the shelf also in Section III welding, and that testing was not under special qualification???
Looking back at my auditing, I never asked who did the weld coupon testing, maybe I should do that in the future. Would be cool to get more opinions on this. DK
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