If we understand critical thinking as: ‘the identification and evaluation of evidence to guide decision-making’, then ethical thinking is about identifying ethical issues and evaluating these issues from different perspectives to guide how to respond. This form of ethics is distinct from higher levels of conceptual ethics or theory. The nature of an ethical issue or problem from this perspective is that there is no clear right or wrong response. It is therefore (a) essential that students learn to think through ethical issues rather than follow a prescribed set of ethical codes or rules. There is a need to (b) encourage recognition that, although being ethical is defined as acting ‘in accordance with the principles of conduct that are considered correct’, these principles vary both between and within individuals. What a person (c) values relates to their social, religious, or civic beliefs influenced by their formal and informal learning experiences. Individual perspectives may also be context (d) dependent meaning that under different circumstances, at a different time, when they are feeling a different way, the same individual may make different choices. Therefore, in order to analyse ethical issues and think ethically it is necessary to understand the personal factors that influence your own ‘code of behaviour’ and how these may (e) coincide alongside recognizing and accepting that the factors that drive other people’s codes and decision making may be different.