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This article explores the relevance and evolution of accounting expertise, with a special emphasis on the role of the Certified Public Accountant (CPA) in estimating and quantifying reputational damage in Panamanian civil proceedings. The research is based on a qualitative and comparative methodology, which includes a comprehensive review of national legislation, indexed doctrine, and case law from the Republic of Panama, Spain, Peru, and Ecuador, with the aim of assessing the effectiveness of accounting expertise as a means of evidence to determine the economic damages resulting from moral and reputational harm. The results obtained show that accounting expertise has emerged as an essential tool for measuring damage to honor, although regulatory challenges and ethical dilemmas persist in defining its scope and seeking convergence with international standards. We also emphasize the importance of expert reports that are objective, ethical, and technically robust, as well as the urgent need to unify admission criteria, expert
training, and judicial assessment procedures. In summary, our study concludes that forensic accounting strengthens the judicial function by providing technical evidence, promoting transparency, and enabling equitable redress in cases of reputational damage. In conclusion, we advocate for strengthening ethical and technical training, updating regulations, and promoting greater consistency between doctrine and jurisprudence, with the aim of strengthening confidence in expert accounting evidence, which is an indispensable pillar for the administration of justice and the guarantee of rights in the Panamanian civil sphere.
