Objective: We aim to be of help with developing ethical questions in the national physical therapy examination by presenting guidelines for its development. Methods: The code of ethics and values were identified through questionnaires, the types of questions without controversy over answers were presented with the answers through the ethics seminar, and the differences and ranges between ethics and medical technicians act were determined through a public hearing with experts. Results: A variety of opinions were collected for guidelines of ethical question development through several study methods, and as the result, the ethical questions were divided into a total of 4 types, including the types of being aware of the basic ethical theories and understanding of the concept of ethics through the conclusion that ethical theories and cases are all important, and the types of finding the most correct ethical items through the cases that physiotherapists can experience in the actual clinical field. Then, conclusions were obtained that questions of finding the most appropriate ethical attitudes by reading and interpreting sentences are needed but understanding of the concept and meaning about the ethical items is also important. Based upon this, we present guidelines for ethical question development of a total of 4 types in the forms of descriptive and short-answer questions. Conclusion: It is thought that this study will provide a foundation for ethical question development guidelines in the national physical therapy examination, and then play an important role of suggesting directions for ethics education in college.