Here you go Mad Directly from the Watchtower webpage http://www.watchtower.org/e/19951101a/article_01.htm
What if the sufferer decides that he wants to make an accusation?# Then the two elders can advise him that, in line with the principle at Matthew 18:15, he should personally approach the accused about the matter. If the accuser is not emotionally able to do this face-to-face, it can be done by telephone or perhaps by writing a letter. In this way the one accused is given the opportunity to go on record before Jehovah with his answer to the accusation. He may even be able to present evidence that he could not have committed the abuse. Or perhaps the one accused will confess, and a reconciliation may be achieved. What a blessing that would be! If there is a confession, the two elders can handle matters further in accordance with Scriptural principles.
If the accusation is denied, the elders should explain to the accuser that nothing more can be done in a judicial way. And the congregation will continue to view the one accused as an innocent person. The Bible says that there must be two or three witnesses before judicial action can be taken. (2 Corinthians 13:1; 1 Timothy 5:19) Even if more than one person "remembers" abuse by the same individual, the nature of these recalls is just too uncertain to base judicial decisions on them without other supporting evidence. This does not mean that such "memories" are viewed as false (or that they are viewed as true). But Bible principles must be followed in establishing a matter judicially.
What if the one accused—though denying the wrongdoing—is really guilty? Does he "get away with it," as it were? Certainly not! The question of his guilt or innocence can be safely left in Jehovah's hands. "The sins of some men are publicly manifest, leading directly to judgment, but as for other men their sins also become manifest later." (1 Timothy 5:24; Romans 12:19; 14:12) The book of Proverbs says: "The expectation of the righteous ones is a rejoicing, but the very hope of the wicked ones will perish." "When a wicked man dies, his hope perishes." (Proverbs 10:28; 11:7) Ultimately, Jehovah God and Christ Jesus render everlasting judgment in justice.—1 Corinthians 4:5.
Then we have what the elder's manual says:
page 139
Certain disputes between brothers should not be taken to secular courts but should be resolved in harmony with Jesus' counsel at Matthew 18:15-17 . (Unit 5 (b) p . 108)
At 1 Corinthians 6 :1-8, the apostle Paul gave strong counsel that Christians should not take other Christians before secular courts to settle personal disputes that should be settled with the help of the congregation elders . (g83
2/8 pp. 13-15 ; w77 3/1 p . 147 ; w73 11/15 pp . 703-4)
For some disputes, a neutral brother, or elders, may act as arbitrator .
If an individual ignores God's Word on this matter, it may affect his congregation privileges .
page 110:
Handling Judicial Cases
Do not send an individual any kind of correspondence that directly accuses him of specific wrongdoing.
It is best for two elders to speak with the individual and invite him to meet with the judicial committee.
Suitable arrangements should be made as to the time and place of the hearing. State what the person's course of action is supposed to
have been.
If it is necessary to send a written invitation, you should simply state what the individual's course is
alleged to have
page 111:
make a decision until evidence and any testimony by witnesses are considered.
The committee should not take action against a person unless the evidence clearly proves this necessary.
Failure to appear before the committee is not in itself proof of guilt.
What kind of evidence is acceptable?
There must be two or three eyewitnesses, not just persons repeating what they have heard ; no action can be taken if there is only one witness . (Deut.
19 :15 ; John 8 :17)
Confession (admission of wrongdoing), either written or oral, may be accepted as conclusive proof without other corroborating evidence. (Josh.
7 :19)
Strong
circumstantial evidence, such as pregnancy or evidence (testified to by at least two witnesses) that the accused stayed all night in the same house with a person of the opposite sex (or in the same house with a known homosexual) under improper circumstances, is acceptable.
The testimony of youths may be considered; it is up to the elders to determine if the testimony has the ring of truth.
The testimony of unbelievers may also be considered, but it must be carefully weighed.
If there are two or three witnesses to the same kind of wrongdoing but each one is witness to a separate incident, their testimony can be considered.
Such evidence may be used to establish guilt, but it is preferable to have two witnesses to the same occurrence of wrongdoing .
Note that it doesn't say what circumstanial evidence might be required re sexual abuse cases bu tit is preferable to have 2 witnesses to the same occurence of wrongdoing
