Prior to presenting the code of ethics for supervisors, it is benecial to recognize the overarching basis for ethical conduct in counseling. Clinical supervisors are, above all, counselors who should aspire toward the very highest ethical standards of the profession. erefore, each ethical standard should be applied to the counseling supervisor even if the standard is not explicitly directed toward supervisors. e ACA Code of Ethics (ACA, 2005) contains eight main sections that address the following areas: the counseling relationship; condentiality, privileged communication, and privacy; professional responsibility; relationships with other professionals; evaluation, assessment, and interpretation; supervision, training, and teaching; research and publication; and resolving ethical issues. Each section of the ACA Code of Ethics begins with an introduction that outlines counselor ethical behavior and responsibility. ese introductions are aspirational and are intended to guide the counselor toward the very highest ethical ideals of the profession. erefore, it is important to remember that, in contrast to ethical standards, these general principles do not represent requirements to which one may be held liable. However, these principles should be considered when making an ethical decision. e following paragraphs include the principles and discuss how supervisors, specically, can aspire to apply them.