This study investigated personal and professional predictors of professional school counselors' (N = 220) accurate recognition and appropriate reporting of child sexual abuse. Additionally, this study examined instances when school counselors suspected child sexual abuse but intentionally elected not to report it and explored considerations that were influential in the decision-making process. Results indicated that personal and professional characteristics of the school counselor did not predict recognition and appropriate reporting of child sexual abuse but did contribute to the decision-making process when deciding to make a mandated report.