North Carolina has a mandatory reporting law, NCGS § 7B-301 that states "any person or institution who has cause to suspect that any juvenile is abused, neglected, or dependent, as defined by NCGS § 7B-101, or has died as the result of maltreatment, shall report the case of that juvenile to the director of the department of social services in the county where the juvenile resides or is found."

The intent of this legislation is to encourage reporting to the proper authority situations in which children may be at risk. It does not require that the reporter possess any information beyond a cause to suspect abuse, neglect and/or dependency. The reporter is not required to have witnessed the abuse, neglect, and/or dependency, or to have firsthand knowledge.

A person who makes a report of suspected child abuse, neglect, and/or dependency is immune from civil or criminal liability if the report was made in good faith. Immunity is also guaranteed to anyone who cooperates with the county child welfare agency in its CPS Assessment, testifies in any court action resulting from the report, or participates in authorized procedures or programs for screening and responding to reports of abuse, neglect, and/or dependency.