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In law, cases can be filed on issues related to science or any other faculty other than law. In such a case, the knowledge or skill of the judge may not be sufficient to give an opinion of his own or judge any related evidence and render his judgment. In such cases, the expert person with knowledge in a certain scientific area is called to help the judge find the truth: this person is known as an expert. The focal point of this research presented is to analyze the influence of expert evidence in all criminal proceedings in the Panamanian Accusatory System. This seeks to establish its importance within an investigative process and, in turn, how its veracity is achieved. For this, a documentary investigation is carried out, in which it is obtained as a result that the expert evidence is an essential tool due to its value and reliability.