If someone files a FALSE CPS (Child Protective Services) report that some woman is hitting her child and in reality she isnt, can the person who filed the report be charged with falsifying a report?

And would it matter if the police accompany the CPS agent or not?

I haven't  heard of anyone getting arrested for that, and I don't think it would matter if the CPS agent was present or not.  

CPS only rules whether the complaint was founded or unfounded, not whether the original report was valid or not. Founded/ Unfounded only reflects that they feel there is sufficient proof to substantiate the original hotline report and does/ does not warrant further investigation.

Accompanying officers are only there to safeguard the investigating CPS worker, not conduct their own investigation. Now , if something was in plain view to them while at the location, or something illegal  happened in their presence, thats a different situation...

It depends on the law where you are at. In my state it would not be covered by making a false police report. It would be a tort though under civil remedies.