As above, unlikely to get banned for one post but depends on the rest of their posts if a mod checks them and finds similar or persistent behaviour. If someone gets banned though it's usually for a good reason so you shouldn't hesitate in reporting offending posts.
But what is the accuracy, basically if it is successful a report has been added to their account?
No, that's the accuracy of your report and effects your score not theirs.
If you don't mind, can you tell me when did you became a mod(reported posts)? I know the accuracy must be atleast above 60%. I don't like to be a mod(I don't think I will be
), it's a hard job. Need sharp eyes...
~~MZ~~