Guidelines 4/2018 on the accreditation of certification bodies under Article 43 of GDPR
Section 4.3 Liability and financing
The accreditation body shall in addition to the requirement in 4.3.1 ISO/IEC 17065/2012 ensure on a regular basis that the certification body has appropriate measures (e.g. insurance or reserves) to cover its liabilities in the geographical regions in which it operates.