Final answer:
Boating accidents must be reported if they involve fatalities, injuries beyond first aid, significant property damage, loss of a vessel, or disappearance of persons under circumstances that indicate possible death or injury.
Step-by-step explanation:
Boating accidents are a significant concern for waterway safety and typically must be reported when they meet certain criteria. According to the U.S. Coast Guard, accidents that involve fatalities, injuries requiring medical treatment beyond first aid, damage to boats and other property exceeding a certain dollar amount, or complete loss of a vessel must be reported. Additionally, any accident resulting in a person disappearing from a boat under circumstances that indicate death or injury should also be reported. It is essential to be familiar with the specific reporting requirements for your area, as they can vary by state and region.