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The Accusatory Criminal System that has been in force in Panama since september 2011 brought new challenges for accounting professionals, especially for those who are dedicated to forensic auditing and accounting expertise, one of those challenges being the orality modality that governs the Accusatory Criminal System. Accounting has always been an important element for justice since through the reports presented it allows the prosecution to have elements that help in its investigations and through the oral intervention carried out by accounting professionals it allows judges to clarify concepts in order to determine the guilt or innocence of an accused. Due to the above, it is important that the auditor or accountant knows the importance of their role in the Accusatory Criminal System with the objective of improving aim performance and contributing to justice his work.
