Sets out the general requirements for the operation of a system for accreditation of calibration and/or testing laboratories so that the accreditations granted and the services covered by the accreditations may be recognized at a national or an international level and the body operating the accreditation system may be recognized at national or international level as competent and reliable. The object is to provide guidance for the setting up and operation of an accreditation body and to facilitate agreements on mutual recognition of accreditation of laboratories between such bodies.