Final answer:
Accessory canals are most commonly found in the apical third of the root of permanent teeth.
Step-by-step explanation:
Accessory canals in permanent teeth are most commonly found in the apical third of the root. They are minute canals that extend from the main pulp cavity out to the periodontium and are formed during tooth development. Accessory canals can be significant because they may harbor infected material or bacteria and can be a challenge during root canal treatments. The apical third of the root is where the majority of these canals are typically found, which adds complexity to endodontic procedures in this area.