“we lack the competence to assess the credibility of an accusation”
TLIK: The Gedolei HaPoskim disagree with you. Rav Elyashiv paskened l’halacha, that accusations/allegations *cannot* be reported to any secular authorities — even by a “mandated reporter” — unless and until a *halachic assessment* on the particular case alleging abuse meets the level of Raglayim L’Davar (credible evidence — again, based upon halachic criteria of Raglayim L’Davar determined by a competent Posek.)
OTOH, mandated reporters, in contravention to halacha, are mandated by secular law to report any allegations even if it lacks credibility. This is a direct conflict between Halacha and non-Jewish/secular laws. For Jews, halacha must take precedence.