Acceptance and Commitment Therapy (ACT) rests upon the tenet that most psychological suffering comes from two things: 1) that people are caught up or entangled in their own thoughts, and 2) that people struggle to avoid or get rid of unwanted thoughts and feelings.
This is why the ACT counselor will assist the client in dropping the struggle and distancing him or herself from the difficult thoughts and emotions. The goal is for the person to have increased psychological flexibility, by practicing being in the present moment with openness to our experience, and taking action that is guided by his or her values. To reach this goal mindfulnesses exercises are practiced in the ACT process.