The focus of the thesis is to analyze the concept of due diligence and its role in the process of restructuring the company. On that occasion, the concept of due diligence is explored, then the concept of company restructuring, and the connection between due diligence and restructuring is examined. The analysis boils down to a review of previous research on the concept, role and importance of due diligence and its role in company restructuring processes. The aim of this paper is to show that the concept of due diligence is of particular importance in these processes, and that the concept of due diligence is inevitable in the company's restructuring procedures. This goal is achieved through the analysis of available research on this topic, and by applying the method of analysis, synthesis, induction and deduction, it is realized that due diligence is a concept that is particularly important in the restructuring of the company, and the whole process can not be carried out unless due diligence has been carried out. The obtained research results confirm the need for a stronger application of due diligence in the procedures of company restructuring, regardless of the form of restructuring.