In some states it is required that if you witness an accident that you remain at the scene to give a statement to a law enforcement officer or at least leave your information with the motorists involved in the accident so that the police or insurance companies can contact you for a statement about what you saw.
If you see a serious accident it is proper procedure to stop and see if you can render help. Of course if people are injured you should not try to move them without assistance from emergency workers unless they are in imminent danger.
To find out what is required of car accident witnesses in your state contact a law enforcement officer or the Department of Motor Vehicles.
Witness to Your Car Collision is an article that you may find of interest.
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