Section 5.05 - Code of Ethics, Guide for Professional Conduct and Standards of Practice for Physical Therapy(1) The following documents in their most recently approved form are adopted as the ethical standards of practice. (a)Code of Ethics for the Physical Therapist. The American Physical Therapy Association (APTA) Code of Ethics delineates the ethical obligations of all physical therapists.(b)Standards of Ethical Conduct for the Physical Therapist Assistant. The APTA Standards of Ethical Conduct delineate the ethical obligations of all physical therapist assistants.(c)Guide for Professional Conduct. The APTA Guide for Professional Conduct provides a framework by which physical therapists may determine the propriety of their conduct and is intended to guide the professional development of Physical Therapy Students.(d)Guide for Conduct of the Physical Therapist Assistant. The APTA Guide for Conduct of the Physical Therapist Assistant provides a framework by which physical therapist assistants may determine the propriety of their conduct and is intended to guide the professional development of Physical Therapy Assistant Students.(e)Standards of Practice for Physical Therapy and Criteria for Standards of Practice for Physical Therapy. The APTA Standards for Practice and Criteria for Standards of Practice provide a foundation for assessment of physical therapist practice.(2)Disclosure. If a physical therapist is involved in an arrangement with a referring source in which the referring source derives income from the physical therapy service, the physical therapist has an obligation to disclose to the patient that the referring source derives income from the provision of the physical therapy service (M.G.L. c. 112, § 23P1/2).(3)Ownership Interest and Referrals. (a) A physical therapist involved in the private practice of physical therapy to whom a patient is referred by a person licensed or registered under M.G.L. c. 112 who derives income directly or indirectly from the physical therapy services shall file with the Board under separate cover at the time they renew their physical therapist license: 1. A copy of the "Notice of Ownership Interest" containing the names of all persons maintaining an ownership interest in such practice, which notice is required to be posted in a conspicuous space in the office of the physical therapist (M.G.L. c. 112, § 23P1/2).2. A report of the number of referrals to such practice during the previous 24-month period by each person licensed under M.G.L. c. 112 who has an ownership in such practice.(b) Ownership interest shall mean any and all ownership interest including, but not limited to, any membership, proprietary interest, stock interest, partnership interest, co-ownership in any form or any profit sharing arrangement. (M.G.L. c. 112, § 23P1/2)(4)Division of Fees. Physical therapists may not directly or indirectly request, receive or participate in the dividing, transferring, assigning, rebating or refunding of an unearned fee or to profit by means of a credit of other valuable consideration such as an unearned commission, discount or gratuity in connection with the furnishing of physical therapy services.Amended by Mass Register Issue 1326, eff. 11/18/2016.Amended by Mass Register Issue 1329, eff. 11/18/2016.Amended by Mass Register Issue 1423, eff. 8/7/2020.