As a CWI you should not sign for anything you do not have direct knowledge of. I my humble opinion, that includes filling in the welder performance test report. By filling in the information you are attesting the information is correct.
"Sir, did you complete the test report?"
"Yes sir I did."
"Did you witness the test?"
"No sir, I did not."
"If you did not witness the test, how do you know who welded the coupon?"
"I have no way of knowing who welded the coupon."
"If you didn't witness the test how do you know what position it was welded in?"
"I depended on the information provided by the contractor."
"Then you have no knowledge the information is correct?"
"No, I trusted the contractor."
"Did you know that the same welder welded all four test coupons?"
"No, I wasn't present during the performance test."
"You completed the test report without independently verifying who welded the test assemblies, what position they were welded in, what filler metal was used, or what WPS was used?"
"Yes sir. I depended on the information provided by the contractor."
"You admit to participating in a fraudulent activity."
"I had no way of knowing it was fraudulent."
"So, why did you enter the information in a legal document if you didn't know the information was correct?"
"Because they paid me to do it."
"You participated in a fraudulent activity for money?"
I would not want to be the one sitting in the witness stand answering those questions. I make sure I never have to answer those questions because I witness the performance test or I do not complete the test report. Again, I do lose money and I am certain there are labs that willing accept the money and write in anything the contractor wants. I know it happens, I've seen it happen. I've seen CWIs answer to charges they violated their Code of Ethics they agree to when they accept the AWS CWI credential.
If you or your company is that hungry for money, perform the bend tests, but complete a separate bend test report that references a coupon serial number/identification. Let the contractor complete and sign the performance test report. If they can't do that, then they need to hire you do witness the test from start to finish. Qualification is a cost of doing business. If they do not have the personnel with the knowledge to do it properly, they have to hire someone that can. Save your reputation and your CWI.
I have serve as an expert witness in a number of legal cases. I was not time going after the laboratory and their inspectors. This would be a slam dunk in my client's favor.
Best regards - Al