 sensitive to the child's religious beliefs or other 38 values and in an environment where the child is able to talk and ask questions in a way that enables them to gain an understanding of their situation. 2.25. In seeking the child’s views, the agency should not give the child the impression that they are being asked to bear the weight of the decision that needs to be made about their adoption. The child should be helped to understand that their wishes and feelings will be listened to and taken into account. The child’s views should be recorded. Where the agency is unable to ascertain the child's views, the reasons for this should be recorded on the child's case record. The provision of counselling for the child is a continuing duty on the agency and so, as the child’s needs develop over time, it will be necessary to consider the manner and content of further counselling and information as appropriate to the child’s needs. 2.26. In cases where another adoption agency has already carried out some of the duties set out in AAR 13, the agency should take this into account in continuing the child’s counselling and should involve the child’s former social worker, as appropriate. The agency may consider that it is in the child’s interests for certain members of their family to play a part in their counselling. Whatever the involvement of others, the agency remains responsible for ensuring that the counselling meets the child’s needs as they develop over time and is given in a way that is sensitive and appropriate to their background, age and understanding. Counselling and informing the child’s family and others: AAR 14 2.27. As with any other type of planning for a child, it is essential to involve the parents and others who are important to the child. In addition to the con