Existing law, the Child Abuse and Neglect Reporting Act, defines “sexual abuse” as sexual assault or sexual exploitation for purposes of mandating certain persons to report suspected cases of child abuse or neglect. Existing law provides that the intent and purpose of this act is to protect children from abuse and neglect, and requires all persons participating in the investigation of suspected child abuse or neglect to consider the needs of the child victim. Under existing law, the failure to report known or suspected instances of child abuse, including sexual abuse, is a misdemeanor.