It is funny they seem to have weakend their stance as far as reporting over the years due to legal issues... Neither of these items below encourage the elders to report allegations. They actually call into question whether or not reporting such an incident is necessary.
*** Watchtower 1973 November 15 pp.703-704 Questions from Readers ***
Questions from Readers
The injured party could thereafter decide whether legal action should be taken in an attempt to force the guilty one, now disfellowshiped, to rectify matters. Of course, the injured party would want to take into consideration whether it would be worth the time and expense as well as whether the congregation could still come into disrepute by bringing to public attention the actions of one of its former members. If the wronged Christian conscientiously felt that God's name would not be reproached and legal action was definitely needed, he would not necessarily be acting contrary to the spirit of Paul's counsel if he were to take to court one who was no longer a part of the Christian congregation. Jehovah God has permitted secular authority to serve as his instrument in bringing lawbreakers to justice, and in this case the one wronged would be availing himself of legal help after exhausting the intracongregational means to have the wrong corrected .?Rom. 13:3, 4.
There may even be times when Christian brothers conscientiously feel that they could go to court with fellow believers. This might be to obtain compensation from an insurance company. In some countries the law may specify that certain matters have to be handled in a court, such as wills that may have to be probated by courts. But this does not create adverse publicity or bring reproach upon the congregation. In handling such legal matters that would not affect the congregation adversely, Christians can be governed by what they consider to be best under the circumstances.
However, if any member of the Christian congregation, without regard for the effect of his action on the good name of the congregation, ignores the counsel from God's Word on this matter, such one would not be "free from accusation" as a Christian. He would not be one who has "a fine testimony from people on the outside" of the congregation. (Titus 1:6; 1 Tim. 3:7) He surely would not be an example for others to imitate, so this would affect the privileges that he might have in the congregation.
*** To All Bodies Of Elders In The United States 2002 February 15 p.4 ***
[ Scan Available (PDF format, 547kb) ] Reminders Regarding the Handling of Cases Involving Child Abuse: (1) As directed in the July 1, 1989, letter to all bodies of elders, you should immediately call the Legal Department for direction if you learn of a case of child abuse. Child abuse would include sexual abuse, self-evident physical abuse, and extreme neglect involving a minor. (2) If the alleged victim is now an adult but was a minor at the time of the abuse, please call the Legal Department. (3) If you become aware of a past case of child abuse and you are not certain whether the elders involved at the time called the Legal Department for direction, please call the Legal Department for assistance as soon as possible. (4) Child abuse is a crime. Never suggest to anyone that they should not report an allegation of child abuse to the police or other authorities. If you are asked, make it clear that whether to report the matter to the authorities or not is a personal decision for each individual to make and that there are no congregation sanctions for either decision. That is, no elder will criticize anyone who reports such and allegation to the authorities .