This position statement on the Code of Ethical Conduct by the NAEYC presents core values with regard to early childhood care and education as well as the conceptual framework for the Code. The four sections of the Code are with regards to practitioners’ professional and ethical responsibilities to children, to families, to colleagues (co-workers, employers, and employees), and to the community and society. Ideals for exemplary practice and principles to guide practice are presented within each of the four sections.