The Board of the International Organization of Securities Commissions (IOSCO) has published the final report on "Principles for the Valuation of Collective Investment Schemes" which contains a list of Principles intended to serve as a basis for both industry practitioners and regulators to assess the quality of regulation and industry practices regarding the valuation of collective investment schemes (CIS).

This final report also emphasizes the importance of independent oversight in the establishment and application of the policies and procedures in order to mitigate the conflicts of interests that CIS operators face.

The key objective underlying the CIS valuation "Principles" is that all investors should be treated fairly.