This manual serves as an official guide to all ESPA-related issues and concerns in the Philippine Army. The manual presents a definite interpretation of ethics and accountability in the Army context in relation with the Code of Conduct and Ethical Standards for Military Personnel. It also highlights the important role of ESPA in the Philippine Army's quest to be a world-class Army by 2028.      Acknowledging the challenges that the Philippine Army is facing, there is a need to enhance the integrity and ethical behavior of all personnel within the organization. This manual will also serve as a reference and guide on how to become an ethical and accountable soldier of the Philippine Army. Furthermore, it will specifically discuss the role of ESPA offices in strengthening the quality of ethics within the Army; at the same time, it realigns the objectives and goals with the national government’s directives and the Army Transformation Roadmap.