I assume you are referring to accreditation ? There is no mandatory requirement to include sampling. It depends on the purpose of the test, i.e what the result is being used for. Certain test results that confirm a pass of a regulatory specification will require sampling to a specific plan. This may however be performed by another party. Many contract laboratories are not involved with sampling. In that case their scope of work excludes sampling. If the laboratory has no control over the sampling, then a statement must be put on the report that the results represent the sample received, not the source
If the laboratory is not responsible for sampling however uses a standard test method which includes sampling, then effectively they are performing a modified standard method. This might impact on the method validation studies. Reference to the method on the Schedule of accrediiton needs to indicate it was modified.