A person whose position includes as one of its tenants the obligation to report possible criminal activity to a higher authority should they be made aware of it. If it is made aware that they knew of the possible activity and failed to report it, they will be implicated as a criminal conspirator and be made subject to legal reprisal.
A school teacher is a mandatory reporter who must file a letter of concern to higher authorities should they learn that one of their students is possibly being abused.