The CB is responsible for explaining IATF oversight rules. It’s an issue with the CB if they didn't inform your company. We had to do all of our IATF 16949 audits prior to transition. That said, the CB auditors themselves were so new to the standard they barely wrote any Non conformities. In many cases it was their first real IATF audit and our company became the baseline. Big ones were context of the org, risks and opportunities, embedded software, cyber security, TPM, verification of calibration records - software, software audit methodology (which they forgot to audit), rework, repair (they forgot or didnt audit either of those), alternate controls, product safety off the top of my head. We have our new certs. The transition was easy but costly in terms of time and money.
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