Abstract
The article is devoted to the consideration of aspects of the activities of persons contributing to the resolution of issues requiring special knowledge in the field of economics, finance, accounting and taxation in the course of disputes of economic entities and the investigation of economic crimes. In particular, the requirements put forward to them, as well as their functionality.
 In the article analyzes the common features, differences and opportunities for the application in the process of solving procedural problems of such categories of process participants as “expert” and “specialist”. A clear understanding of when and for what task it is possible to attract a person with special knowledge in the field of economics during the proceedings on issues related to economic relations forms the prerequisites for more active use of these opportunities. Which, in turn, positively affects both the work of courts and law enforcement agencies, and the economic security of the country as a whole.
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