You can imagine why I want to have my reference (yes, it's not forgotten) calibrated externally...
And even then it wouldn't be “perfect”.
In the calibration protocol of my SDM3065X, the measurements were done like this:
Fluke voltage reference set to the range, measured the actual current value with a Keysight 8.5 digit meter, then measured with the SDM3065X and its displayed value is compared to that from the Keysight.
That would be the way.
Then the reference value would be almost irrelevant, as you measure with a much more accurate meter.