The purpose of the study is to explore how psychologists deal with ethical issues arising when offering counseling reports on victims of sexual assault to the judiciary. After in-depth interviews with six psychologists who had experienced this, the "" content analysis"" method was used for qualitative analysis. The findings of this study are as follows: in the stage of the psychologist being asked to provide sexual abuse victim’s record, it is necessary to consider the personal welfare of the client and the psychologist’s personal issues; in the stage of informing the client, informed consent, confidentiality, and the rights of minor clients should be taken into consideration; in the stage of writing a report, the psychologists encountered some difficulties such as the clients’ wishes, data custody, the best interests of the clients, and counseling professional opinions; finally, in the stage of the client’s previewing a report, there are some problems involved such as confirmation of the content with the client, reasons for not providing reports for clients to read, the initiative of the client, the modification of the content of the report, and the rights of the minors. As a whole, psychologists must prioritize the client’s best interests and well-being of the sexual abuse victim. Before signing the counseling consent, these ethical situations should be taken heeded to make clients fully aware of possible legal consequences and ethical issues regarding the court’s access to counseling records that may arise after termination of counseling. After the ethical concerns, the psychologist finally provides a report to the court. This study also provides practical and future research recommendations based on the results and findings.
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