For a start this is absurd:
When any one of Jehovah’s Witnesses is accused of an act of child abuse, the local congregation elders are expected to investigate. Two elders meet separately with the accused and the accuser to see what each says on the matter. If the accused denies the charge, the two elders may arrange for him and the victim to restate their position in each other’s presence, with elders also there. If during that meeting the accused still denies the charges and there are no others who can substantiate them, the elders cannot take action within the congregation at that time
Why are the elders expected to investigate a criminal act? Why then ask the child to tell the elders what took place in front of them and the abuser. Is this not further abuse!? A frightened child who has been overpowered by a person that may well have groomed them and possibly told them their family will suffer if the child tells of 'their secret' needs a lot of strength to do this in front of their abuser. And then as if that is not bad enough, the abuser denies it and is free to carry on as if nothing ever happened. Meantime the child is left traumatised and at no point has any police been contacted.
I would like to know what evidence do they need before reporting it to the authorities?