A simple script to export all accounts in the domain that have the PasswordNeverExpires property set on True

ipmo ActiveDirectory 
$list = Get-ADUser -Filter 'PasswordNeverExpires -eq $True' -Properties PasswordNeverExpires | Select Name,SamAccountName,PasswordNeverExpires
$List | Export-CSV ".\PasswordNeverExpires.csv" -Delimiter ";" -Append -NoTypeInformation

You can make it more complex by adding filters based on the OU.If Users that you want to monitor are in the OU’s Accounts,Employees and Admins you can enter the code below. Adjust it to your needs.

ipmo ActiveDirectory 
$list = Get-ADUser -Filter 'PasswordNeverExpires -eq $True' -Properties PasswordNeverExpires | ? {$_.DistinguishedName -match ",OU=Accounts|,OU=Employees|,OU=Admins" | Select Name,SamAccountName,PasswordNeverExpires
$List | Export-CSV ".\PasswordNeverExpires.csv" -Delimiter ";" -Append -NoTypeInformation