When any person wants to report a crime or file a complaint, etc, he can either report it to the police or government agency directly or he can choose to call his lawyer for legal advice and follow the advice of his lawyer.
When CA reporting is state law, church elders can choose to contact their lawyers (WT legal who are also church ministers) and still meet the church penitent conditions for confidentiality, and follow their lawyers advice.
Whatever the legal consequences that could result from doing that is being handled by the lawyers who gave legal advice.
Some people do not like that, but it does not make a difference what people like. Caesar has the authority and power to legislate (and choose to enforce if he wishes) what the church shall or shall not do, and the church must obey Caesar (Not what people like the church to do) but by the same token the church enjoys freedom of worship in the US in-spite of what people like the church to do..