This is a paragraph from
http://www.watchtower.org/library/w/1995/11/1a/article_01.htm
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.
[4 th paragraph from the end]
Edited link to make it "clickable" ~ Scully