The International Organisation of Securities Commissions (IOSCO) published a report on good practices for investment managers' due diligence when investing in structured finance instruments. The report provides guidelines for investment managers and their regulators on assessing the quality of their due diligence policies and procedures for investments in structured finance instruments on behalf of collective investment schemes sold to retail investors. The guidelines also cover the use of third parties, including credit rating agencies, in the due diligence process.