In the United States, the statutes governing mandatory reporting of child abuse are determined at the state level with variances occurring between states.
This pdf outlines the state statutes as they apply to clergy across the United States:
https://www.childwelfare.gov/pubPDFs/clergymandated.pdf
The statutes outlined in the above pdf are the statutes by which JW elders are accountable to according to the state in which they live.
Candace Conti's court case was filed in California and the reporting laws that apply to clergy in that state are as follows:
California Cal. Penal Code § 11166(d)
A clergy member who acquires knowledge or reasonable suspicion of child abuse during a penitential communication is not required to make a report. For the purposes of this subdivision, ‘penitential communication’ means a communication intended to be in confidence--including, but not limited to, a sacramental confession--made to a clergy member who, in the course of the discipline or practice of his or her church, denomination, or organization, is authorized or accustomed to hear those communications, and under the discipline, tenets, customs, or practices of his or her church, denomination, or organization, has a duty to keep those communications secret.Nothing in this subdivision shall be construed to modify or limit a clergy member’s duty to report known or suspected child abuse when a clergy member is acting in some other capacity that would otherwise make the clergy member a mandated reporter.
On or before January 1, 2004, a clergy member or any custodian of records for the clergy member may report to an agency specified in § 11165.9 that the clergy member or any custodian of records for the clergy member, prior to January 1, 1997, in his or her professional capacity or within the scope of his or her employment, other than during a penitential communication, acquired knowledge or had a reasonable suspicion that a child had been the victim of sexual abuse and that the clergy member or any custodian of records for the clergy member did not previously report the abuse to an agency specified in § 11165.9.
This paragraph shall apply even if the victim of the known or suspected abuse has reached the age of majority by the time the required report is made.
The local law enforcement agency shall have jurisdiction to investigate any report of child abuse made pursuant to this paragraph even if the report is made after the victim has reached the age of majority.
Cal. Penal Code § 11165.7(a)(32)-(33)
A mandated reporter is defined as any of the following: • A clergy member, as specified in § 11166(c) • Any custodian of records of a clergy member, as specified in this section and § 11166(c).
As used in this article, ‘clergy member’ means a priest, minister, rabbi, religious practitioner, or similar functionary of a church, temple, or recognized denomination or organization.