Who Reports?
Any concerned citizen and all mandated reporters.

Who Are Mandated Reporters? 
Administrators, supervisors, and any licensed staff of a public or private facility that provides care or services for elder; any elder or dependent adult care custodian, health practitioner, clergy member, or employee of a county adult protective services agency or a local law enforcement agency; any person who has assumed full or intermittent responsibility for the care or custody of an elder, whether or not he or she receives compensation. Officers and employees of financial institutions are mandated reporters of financial abuse.