Children's reporters are employed by The Scottish Children's Reporter Administration (SCRA), the public body set up to administer the statutory functions of the Principal Reporter in the Children's Hearings (Scotland) Act 2011 ('the 2011 Act'). Any person or agency can refer a child to the Principal Reporter, but local authorities and the police must refer a child when they consider that a child is in need of protection, guidance, treatment or control and that a CSO might be necessary. The Principal Reporter's role is to decide (a) whether one of the grounds of referral in section 67 of the Act apply in relation to the child and (b) if so, whether it is necessary for a CSO to be made in respect of the child. If the Principal Reporter decides that a CSO is necessary, then they must arrange for a children's hearing to take place in relation to that child.

On receipt of the referral, the Principal Reporter will conduct an investigation which will likely include requesting reports from professionals who may or may not already be involved with a child. Once this investigation has concluded, the Principal Reporter will consider whether there is evidence to establish one of the grounds for referral to the children's hearing, as specified in section 67(2) of the 2011 Act. The Principal Reporter then makes a decision about whether it is necessary for a CSO to be made in respect of the child. If so, they must arrange a children's hearing in respect of the child. Where the Principal Reporter decides that none of the grounds in section 67 apply or that it is not necessary for a CSO to be made in respect of the child, they may still refer a child to a local authority, or other bodies specified by the Scottish Ministers, with a view to advice, guidance and assistance being given to the child and their family. The Principal Reporter's investigation can take place at the same time as any on-going criminal investigation or criminal court case, but the focus for the Principal Reporter and the children's hearing is centred on the needs and wellbeing of the referred child or young person.