Jim Macklin wrote:
The OP cited dates 2001 and 2005 if I recall correctly. The
reference was to an old FAA training handbook and a newer
AIM.

Reporting is not required unless the report is asked for by
ATC, otherwise just listen.




e-CFR Data is current as of September 28, 2007




Title 14: Aeronautics and Space
PART 91-GENERAL OPERATING AND FLIGHT RULES
Subpart B-Flight Rules
Instrument Flight Rules


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§ 91.183 IFR communications.
Unless otherwise authorized by ATC, the pilot in command of
each aircraft operated under IFR in controlled airspace must
ensure that a continuous watch is maintained on the
appropriate frequency and must report the following as soon
as possible-

(a) The time and altitude of passing each designated
reporting point, or the reporting points specified by ATC,
except that while the aircraft is under radar control, only
the passing of those reporting points specifically requested
by ATC need be reported;

(b) Any unforecast weather conditions encountered; and

(c) Any other information relating to the safety of flight.


(b) and (c) tie directly to AIM 5-5-3. Language like this is
"directive" and non-compliance is considered any violation of 91.183 (b)
or (c).

Failure to report the FAF inbound when non-radar has been successfully
prosecuted by the feds more than once:

5-3-3. Additional Reports
a. The following reports should be made to ATC or FSS facilities without
a specific ATC request:
1. At all times.
(a) When vacating any previously assigned altitude or flight level for a
newly assigned altitude or flight level.
(b) When an altitude change will be made if operating on a clearance
specifying VFR-on-top.
(c) When unable to climb/descend at a rate of a least 500 feet per minute.
(d) When approach has been missed. (Request clearance for specific
action; i.e., to alternative airport, another approach, etc.)
(e) Change in the average true airspeed (at cruising altitude) when it
varies by 5 percent or 10 knots (whichever is greater) from that filed
in the flight plan.
(f) The time and altitude or flight level upon reaching a holding fix or
point to which cleared.
(g) When leaving any assigned holding fix or point.
NOTE-
The reports in subparagraphs (f) and (g) may be omitted by pilots of
aircraft involved in instrument training at military terminal area
facilities when radar service is being provided.
(h) Any loss, in controlled airspace, of VOR, TACAN, ADF, low frequency
navigation receiver capability, GPS anomalies while using installed
IFR-certified GPS/GNSS receivers, complete or partial loss of ILS
receiver capability or impairment of air/ground communications
capability. Reports should include aircraft identification, equipment
affected, degree to which the capability to operate under IFR in the ATC
system is impaired, and the nature and extent of assistance desired from
ATC.
NOTE-
1. Other equipment installed in an aircraft may effectively impair
safety and/or the ability to operate under IFR. If such equipment (e.g.,
airborne weather radar) malfunctions and in the pilot’s judgment either
safety or IFR capabilities are affected, reports should be made as above.
2. When reporting GPS anomalies, include the location and altitude of
the anomaly. Be specific when describing the location and include
duration of the anomaly if necessary.
(i) Any information relating to the safety of flight.
2. When not in radar contact.
(a) When leaving final approach fix inbound on final approach
(nonprecision approach) or when leaving the outer marker or fix used in
lieu of the outer marker inbound on final approach (precision approach).
(b) A corrected estimate at anytime it becomes apparent that an estimate
as previously submitted is in error in excess of 3 minutes.
b. Pilots encountering weather conditions which have not been forecast,
or hazardous conditions which have been forecast, are expected to
forward a report of such weather to ATC.
REFERENCE-
AIM, Pilot Weather Reports (PIREPs), Paragraph 7-1-20.
14 CFR Section 91.183(B) and (C).