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Roman Catechism
The Age At Which The Law Of Confession Obliges

As the law of confession was no doubt enacted and established by our Lord Himself, it is our duty to ascertain, on whom, at what age, and at what period of the year, it becomes obligatory. According to the canon of the Council of Lateran, which begins: Omnis utriusque sexus, no person is bound by the law of Confession until he has arrived at the use of reason,—a time determinable by no fixed number of years. It may, however, be laid down as a general principle, that children are bound to go to confession as soon as they are able to discern good from evil, and are capable of malice; for, when a person has arrived at an age when he must begin to attend to the work of his salvation, he is bound to confess his sins to a priest, since there is no other salvation for one whose conscience is burdened with sin.