I was asked this question lately – ‘Do you still have to format scanned Word documents?’. I answered ‘well would you be editing this document later on – adding text, deleting text, headings, sub-headings, tables, etc?’. If so, yes you still need to proofread and format the document. The scanned document doesn’t pick up formatting styles of the old document. Therefore, if you have further edits in the future, you may run into formatting problems if you don’t apply style formatting. Each paragraph still needs a Word style applied to it e.g. if you wish to insert a Table of Contents in the document. Also if the document copy being scanned is not a clear copy, the paper is old and has marks on it, chances are the scanned file will not be 100% and will still need to be thoroughly checked and modified.
Scanning, reformatting and proofreading documents is one of my specialties. Scanned files can be emailed to me at email@example.com at any time.