Mandated child abuse reporting laws have been in effect in the United States for more than 20 years, yet practitioners vary in their understanding and opinions of these laws. A sample of licensed psychologists were surveyed and reported being relatively well-informed. However, their performance on a knowledge measure suggests knowledge deficits and a tendency to overreport. Legal considerations encourage reporting, whereas beliefs that one can provide client treatment deter reporting. Opinions of the laws were generally favorable, with some concerns about child protection systems and the impact of reporting on the therapeutic alliance. Practice and policy implications are discussed.