At some point during the sale process, it will become necessary to allow a prospective purchaser to review some of your business’s most sensitive documents, such as financial statements and contracts and agreements. Before this happens, your company and the prospective buyer will usually execute a non-disclosure agreement that precludes the prospective buyer from disclosing or using sensitive information about your business. In addition, it is also advisable to place due diligence documents in a physical or electronic “data room”, where the prospective buyer can review the documents but does not get a copy of your sensitive information to hold in the buyer’s possession.