The text deals with the conclusion on the reverse burden of proof in the course of proving of the so-called due diligence that should be provided by a legal person in order to evade eventual criminal liability.The author justifies his opinion on impossibility of that approach on the basis of the current legal regulation of the criminal proccedings. The conclusion that is criticized by the author is marked by him as being inconsistent with the norms of the constitutional order (e.g. the principle of presumption of innocence) and basic principles of the criminal proceedings that are also applicable in the proceedings against legal persons.