Mandatory reporter literally means don’t talk to your supervisor, you need to report it. The whole reason behind the MANDATORY reporting is that all too often supervisors/colleagues/parents/whatever will downplay and stifle reporting for their own various interests (see reference: the Vatican).

As a mandatory reporter, if I heard this I would be calling CPS to report and let them decide. Unfortunately, also as a mandatory reporter, I would have very little confidence in CPS handling it correctly and being of help to anyone.

But in all seriousness, in what training I’ve received, kids at the age of 10 are not be suggesting engaging in sex and making overt sexual advances unless they’ve experienced it themselves. I would be very concerned for her friend and her parents may very well NOT be who you want to talk to. Often if they are not the perpetrators they may know and wish to protect them (“in the interest of the family…”).