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In the case of suspected child abuse, the standard operating procedure is to look for the worst and hope for the best. Anyone can report another person for abusing a child, whether they saw the incident, or heard about it, or even if it was written about online. However the authorities are able to locate the alleged abuser, they must examine the evidence, to see if there are any grounds for the accusation.
If someone were to report that they had simply overheard a suspicious phone call, or read an e-mail that seemed to indicate abuse, they are legally bound to report it.
The police will investigate the situation, and their professionals will determine whether or not the accusations are real. Certainly in the case of possible child abuse, it is better to err on the side of protecting the child.
Making a report is the duty of whoever might have information about a child being abused in any way. After that point, though, it is necessary to let the Police and Investigators continue their work.
There is a huge difference between accusations and convictions.