This essay provides a critical review of professional ethics in the field of counselling, emphasizing the importance of values and ethics in professional practice. It discusses the role of a code of ethics in guiding behaviour and addresses various ethical principles such as confidentiality, relationship boundaries, and autonomy. The essay also explores ethical dilemmas that counsellors may face, providing examples of situations that create confusion and conflict. Furthermore, it highlights the significance of continuous professional development (CPD) in enhancing a counsellor's knowledge, skills, and ethical competence, suggesting various learning activities for career growth. The essay concludes by underscoring the need for ethical conduct in building a professional reputation and ensuring the best interests of clients are served, with unethical practices potentially leading to severe consequences.