Occupational therapists must be accountable to society for the use of their expertise in the service of others. Being accountable requires that the principles, values and beliefs that guide work in occupational therapy are clear for members of the profession, individuals receiving occupational therapy and others.

WFOT has developed the Guiding Principles for Ethical Occupational Therapy, the primary objective of which is to outline the ethical principles, values, and beliefs of the World Federation of Occupational Therapists. The document may also serve as a useful guide for member organisations in developing their own Code of Ethics within their local context.