The American Psychological Association Ethical Principles of Psychologists and Code of Conduct provides essential guidance on boundaries and multiple relationships, which are among the most frequent ethical concerns faced by psychologists. While multiple relationships may be unavoidable and will inevitably create ethical dilemmas, the dilemmas have increasingly been considered from a risk-management perspective rather than primarily from an optimal practice perspective. From a riskmanagement perspective, multiple relationships create a multitude of opportunities for dangerous boundary problems and ethical dilemmas and should be avoided whenever possible. From an optimal practice perspective, boundaries define the context in which psychotherapy occurs for this particular client and psycho- therapist combination within their worldviews, cultures, and ex- periences. It provides a framework within which the psychother- apist can create a responsible and responsive context for the client. Psychotherapy boundaries are important because they provide a milieu of safety for clients and responsibility for the psychologist, and they typically include such parameters as the time and place of psychotherapy, touch, self-disclosure, and the role of gifts and money.