This chapter outlines the ethical principles and obligations relevant to occupational therapy (OT) practice in the Philippines. It describes theoretical foundations and key ethical principles, including a discussion of the Philippine Occupational Therapy Code of Ethics. The chapter further specifies and exemplifies the ethical responsibilities of Filipino OTs towards clients, the profession, education, research, and society. It includes reflection questions and case studies to aid understanding and application of these principles in real-world scenarios. This chapter offers a valuable guide for OT professionals to effectively navigate and resolve ethical dilemmas in Philippine contexts.