ISO/IEC 17025:2017 Clause 8 & Annex B

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What are the differences between option A and option B ?

First, please read Annex B of ISO 17025:2017. That will explain why you have options A and B presented.
Then read section 8 "Management system requirements" and you will see the details involved for each option. That will clearly show you the differences between options A and B.
 
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