During the due diligence process in a securities offering, the Lead Manager and the issuer are often assisted by external parties, including legal counsels, statutory auditors, and specialized industry experts. These external parties play a crucial role in conducting a thorough examination of various aspects of the issuer’s business, financials, legal compliance, and industry-specific matters. Their expertise helps ensure that all relevant information is disclosed in the offer document and that the offering complies with regulatory requirements. Due diligence is a comprehensive review process conducted to assess the risks and material information associated with the securities being offered to the public.