The therapist is deeply involved him or herself — they are not "acting"—and they can draw on their own experiences (self-disclosure) to facilitate the relationship.
Therapist unconditional positive regard (UPR): the therapist accepts the client unconditionally, without judgment, disapproval or approval. This facilitates increased self-regard in the client, as they can begin to become aware of experiences in which their view of self-worth was distorted by others.
Therapist empathic understanding: the therapist experiences an empathic understanding of the client's internal frame of reference. Accurate empathy on the part of the therapist