This article proposes a model for conceptualizing advertising ethics theory based on a distinction between philosophical and occupational ethical systems and the assumption that the fundamental goal of occupational ethics is to address the imbalance of power between the practitioner group and the community or communities they serve through practices that cultivate a relationship of trust. An analytical model is proposed as the basis for future empirical research to test and clarify the suggested relationships. It is suggested that a more refined theoretical meta-model could provide a common framework within which research in specific advertising ethics issues might be revisited.