Sexual offenders in treatment programs are usually expected to take responsibility for their offending-which we define, on the basis of a literature review, as giving a detailed and precise disclosure of events which avoids external attributions of cause and matches the official/victim's account of the offense. However, research has not established that a failure to take responsibility for offending is a risk factor for future recidivism. In this paper, we critically review and evaluate the literature on taking responsibility for offending, to determine the rationale for the popularity of this treatment target. We consider the reasons why sex offenders fail to take responsibility for their offending and examine some potential problems with focusing on this goal in treatment programs. We also describe alternative treatment strategies for taking responsibility and conclude that there is less need for offenders to take responsibility for their past offending than there is for them to take responsibility for their future actions. © 2012 Elsevier Ltd.