The investigation goal was to explain changes made to corporations in Panama, because of the incorporation of our country to the Latin American Financial Action Group (LAFAG). To these ends, the theories which discuss the events were selected from books, official websites, laws and jurisprudence from the Supreme Court of Justice of Panama. By survey of the works of the cabinet, by observation (visual registry), texts are compiled and immediately designated as the relevant primary sources from 1927 (Law of corporations), to 2019 (Reform law of the Penal Code); then, the contents are scrutinized to deduce the current state, and by way of, systematic document analysis, the theoretical contributions are synthesized to reach findings. These, duly referenced, demonstrate the existence of new and varied additional responsibilities imposed upon corporations, where the implementation of new mechanisms of management and control of information regarding these financial instruments is notable, such as the policy know your client, that greatly affects its constitution and functioning.