What ends up happening now is that if anyone in the congregation goes against the dictates of the Governing Body/Bethel/WTBT$ headquarters as regards reporting CSA or warning others in the congregation, then that person reporting or warning others will be disfellowshipped rather than the person doing the abuse being disfellowshipped.
(Here are two of the Watchtower CSA cases you can find on Court Listener...)
If you scroll through the documents on those cases you can find individual pdfs like these two that show the WTBT$ headquarters leadership effectively deny under oath that the Governing Body has anything to do with giving direction in the congregations, even though the rank-and-file know that they have to listen to the dictates of the Governing Body and Bethel Headquarters or they will be disfellowshipped for "apostasy".
https://storage.courtlistener.com/recap/gov.uscourts.mtd.63559/gov.uscourts.mtd.63559.192.5.pdf
https://storage.courtlistener.com/recap/gov.uscourts.mtd.63559/gov.uscourts.mtd.63559.192.11.pdf
The screenshots from earlier in this thread make clear that the elders manual and other directions from WTBT$ headquarters demand that the elders consult the Service Department and Legal Department before following through with any action when CSA is involved. The Service Department and the Legal Department are under under the authority of the Governing Body, according to what the WTBT$ teaches (unscripturally, by means of twisting scripture), in essence, that the Governing Body is the Faithful and Discreet Slave, into which Jesus has given all the domestics. "All the domestics" includes the Service Department and the Legal Department, which are under the direct authority of the Governing Body according to what is taught in the Watchtower. Thus the WTBT$ headquarters representatives lied under oath when they claimed to not have anything to do with the goings-ons of the congregations. They are the ones who make the directives for the elders to follow. When the elders fail to warn the flock about an abuser, the elders are just following the direction they get from headquarters. It is organizational complicity.
https://www.jw.org/en/jehovahs-witnesses/faq/governing-body-jw-helpers/