The Kitáb-i-Aqdas - The Most Holy Book
Index term: confession of, under Transgression(s)
k34.
The kissing of hands hath been forbidden in the Book. This practice is prohibited by God, the Lord of glory and command. To none is it permitted to seek absolution from another soul; let repentance be between yourselves and God. He, verily, is the Pardoner, the Bounteous, the Gracious, the One Who absolveth the repentant.
n58.
To none is it permitted to seek absolution from another soul
Bahá'u'lláh prohibits confession to, and seeking absolution of one's sins from, a human being. Instead one should beg forgiveness from God. In the Tablet of Bishárát, He states that "such confession before people results in one's humiliation and abasement", and He affirms that God "wisheth not the humiliation of His servants".
Shoghi Effendi sets the prohibition into context. His secretary has written on his behalf that we

. . . are forbidden to confess to any person, as do the Catholics to their priests, our sins and shortcomings, or to do so in public, as some religious sects do. However, if we spontaneously desire to acknowledge we have been wrong in something, or that we have some fault of character, and ask another person's forgiveness or pardon, we are quite free to do so.

The Universal House of Justice has also clarified that Bahá'u'lláh's prohibition concerning the confession of sins does not prevent an individual from admitting transgressions in the course of consultations held under the aegis of Bahá'í institutions. Likewise, it does not preclude the possibility of seeking advice from a close friend or of a professional counsellor regarding such matters.