"'Those who approach the sacrament of Penance obtain pardon from God's mercy for the offense committed against him, and are, at the same time, reconciled with the Church which they have wounded by their sins and which by charity, by example, and by prayer labors for their conversion.'"
Catechism of the Catholic Church, n. 1422
Preparation for this sacrament usually happens during second grade, and is followed by preparation for and the celebration of one's First Holy Communion. Children who wish to receive this sacrament are also required to be enrolled in a Catholic school or Religious Education classes for one entire year prior to the year of the reception of the sacrament.