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Accident reports are required when a law enforcement officer has not investigated the crash. This is essential because if an officer is not present to document the details of the accident, the involved parties may need to file a report for insurance purposes or for legal records. The report helps establish an account of the events and can be crucial in determining fault, assessing damages, and facilitating communication with insurance companies.

In situations where officers have investigated the crash, they typically fill out a report, which provides a formal record of the incident. Without this documentation from law enforcement, namely in cases where no officer could respond or if the accidents are minor without injuries, parties are responsible for generating their own reports to provide a clear understanding of what occurred. This requirement ensures that there is a consistent method of recording these incidents and helps in any future claims or legal proceedings.