The Code of Ethical Practice expresses the values and responsibilities that are an important aspect of the financial counselling profession. It is intended to assist financial counsellors to act ethically in the performance of their professional practice and to protect the rights and responsibilities of clients, other financial counsellors, colleagues, workplaces and the community. The Code provides frameworks to guide financial counsellors in areas of common ethical dilemmas, within which professional judgement must be applied to determine the best practice in each situation.