Professionalism affirmed the insistence on a professional ethic that conforms to the moral beliefs and values ​​of a society. Respect any profession; professional ethics served as a guide for professionals in conducting their behaviors in fulfilling their duties. In psychology, there are ethical principles that psychologists must follow to prevent them from deceiving their clients, which means that the psychologist makes fictitious statements to a patient for the psychologist's benefit. Professional Code of Ethics for Malaysian Counselors developed by PERKAMA (Persatuan Kaunseling Malaysia) and The Malaysian Psychotherapy Association (MPA) or Persatuan Psikoterapi Malaysia is a professional body for practicing psychotherapists. The Code of Ethics of both associations is intended to provide specific rules to cover most situations encountered by psychotherapists or counselors, in short, psychology professionals. Its objectives are the well-being and protection of the individuals and groups with whom psychotherapists work. Kitchener (1984) stated that five ethical principles are elementary elements of the ethical practice of psychology: doing good and benefiting others, doing no harm, respecting the autonomy of others, acting justly and justly, and being faithful to commitments . These principles have functioned as a guideline for the psychological association in setting its own rules and standards which intend to: 2.1 Promote the well-being of clients (consumers). The APA Code of Ethics for Client Welfare proposes sensible measures to reduce and avoid unnecessary harm to clients that must be followed by the psychologist. Psychologists must fully inform clients or anyone responsible for their care of the purpose and nature of their services involving the reason for conducting the service...... half of the document ...... relationship with the client in future time. Younggren and Gottlieb (2004), stated that there is an inevitable yet non-immoral dual relationship. It is argued, in fact, that in some circumstances the avoidance of a dual relationship can damage the professional relationship with the client (Campbell & Gordon, 2003). Involvement and controversy regarding multiple nonsexual relationships may flag therapists to engage in careful and reasoned ethical decision making. 2.6.2 Billing Billing practice emphasizes billing accuracy and clear but open pricing for psychological services. A psychologist should ensure that they only bill for guided services with correct procedural codes, bill the appropriate people i.e. clients, discuss billing practices up front, build trust, and set appropriate debt limits (Eric Harris, JD, Ed).