http://www.watchtower.org/e/19951101a/article_01.htm
What if the sufferer decides that he wants to make an accusation?# Then the two elders can advise him that, in line with the principle at Matthew 18:15, he should personally approach the accused about the matter. If the accuser is not emotionally able to do this face-to-face, it can be done by telephone or perhaps by writing a letter. In this way the one accused is given the opportunity to go on record before Jehovah with his answer to the accusation. He may even be able to present evidence that he could not have committed the abuse. Or perhaps the one accused will confess, and a reconciliation may be achieved. What a blessing that would be! If there is a confession, the two elders can handle matters further in accordance with Scriptural principles.
If the accusation is denied, the elders should explain to the accuser that nothing more can be done in a judicial way. And the congregation will continue to view the one accused as an innocent person. The Bible says that there must be two or three witnesses before judicial action can be taken. (2 Corinthians 13:1; 1 Timothy 5:19) Even if more than one person "remembers" abuse by the same individual, the nature of these recalls is just too uncertain to base judicial decisions on them without other supporting evidence. This does not mean that such "memories" are viewed as false (or that they are viewed as true). But Bible principles must be followed in establishing a matter judicially.
What if the one accused—though denying the wrongdoing—is really guilty? Does he "get away with it," as it were? Certainly not! The question of his guilt or innocence can be safely left in Jehovah's hands. "The sins of some men are publicly manifest, leading directly to judgment, but as for other men their sins also become manifest later." (1 Timothy 5:24; Romans 12:19; 14:12) The book of Proverbs says: "The expectation of the righteous ones is a rejoicing, but the very hope of the wicked ones will perish." "When a wicked man dies, his hope perishes." (Proverbs 10:28; 11:7) Ultimately, Jehovah God and Christ Jesus render everlasting judgment in justice.—1 Corinthians 4:5