The delegated bodies performing controls in F3Northern Ireland or the third countries referred to in paragraph 2(b) of Article 37 shall be accredited to the relevant harmonised standard for ‘Conformity assessment- Requirements for bodies certifying products, processes and services’. These delegated bodies may be accredited either by a national accreditation body outside the Union, in accordance with Regulation (EC) No 765/2008, or by an accreditation body outside the Union that is a signatory of a multilateral recognition arrangement under the auspices of the International Accreditation Forum.