Surely, you have been requested to price, what is a PIR, not pricing for rectification work on any code 1's that you may find. I can understand if a code 1 fault was a simple fix, but not if it involved any major works to rectify. That could put them at the hands of a rouge electrician (which i'm not implying in any way that YOU are...lol)) that could take them to the cleaners, and still may not end-up with a safe installation...
If i was a client in this position, i would want to see the completed report along with any supporting referencing data. I would then have the choice of requesting the guy carrying out the report to undertake the remedial works or get quotations from a number of contractors or qualified electricians.
First conduct the EICR following the recognised standards that are attached to such an inspection, list and quote Reg numbers for all/any deviations you may find on the inspection, making recommendation points in the report section where you find code 1's or 2's with a covering letter confirming the seriousness of the remedial work needed to bring the installation to a safe state and to recognised minimal standards.
You can't be held responsible for the condition of any installation you carry out a EICR on. You are there purely to make an inspection and report on your findings. All this talk about you being the last guy on the site, is going to be held responsible is just pure rubbish. Having said that, you will need to be thorough in your inspection and in any documented report that you may furnish...