Awareness of the role and importance of documents in proving economic criminal offenses has necessitated the solution of such a goal as to determine the legal and tactical principles of reviewing documents provided by a business entity for inclusion in the materials of criminal proceedings. Based on the analysis, specifics of reviewing documents provided by a business entity within the framework of criminal proceedings have been clarified. It has been determined that reviewing documents as an independent investigative (search) action must be carried out in compliance with the established legal principles and relevant tactical conditions. Taking into account the source of receipt of documents (voluntary provision, requisition, etc.), procedure for their procedural consolidation, the possibility of their inclusion in the materials of the proceedings, as well as the initiative of the parties in submitting them, has been substantiated. It has been emphasized that the review contributes to the identification of both the substantive characteristics of documents and signs of their falsification. Feasibility of making copies of electronic documents during the review has been considered, as well as the possibility of granting them the status of physical evidence. The list of tactical conditions for conducting inspection has been specified, including the location, volume and nature of documents, the need to involve specialists, identifying traces and making a decision on further expert research. A conclusion has been made about the complex nature of inspection as an action that combines procedural requirements and forensic expediency.