"A mandatory reporter is a person who is required to report suspected cases of child abuse and neglect."
Usually it is a condition of employment for various professions or jobs that involve gaining a postion of trust with children: child care workers, teachers, counselors and therapists who work with children, doctors and those investigating child abuse. In my work, I have had to sign a Mandatory Reporter agreement, be fingerprinted, etc. Often, but not always the clergy are included in this list. And there are various statutes from state to state that define "clergy confidentiality."
It will be interesting to compare the mandatory reporter laws of the states where JW child abuse occurred. JWs should adopt the practice of informing potential elders that they are mandatory reporters whether or not the law of their state requires it. It is would be quite a leap for a cult that asks if "the child in any way provoked the sexual abuse."
More about Mandatory Reporters here: http://www.childwelfare.gov/systemwide/laws_policies/statutes/clergymandated.cfm