Ethical governance is central to public trust, development, human rights protection, and the effective delivery of public services. This paper examines the legal and institutional architecture for ethical governance in Sierra Leone, with a comparative focus on Liberia. It considers constitutional accountability, anti-corruption enforcement, public financial management, procurement and concessions, access to information, public-sector ethics, and institutional capacity. The analysis draws on domestic legislation, regional and international instruments, including the United Nations Convention against Corruption (UNCAC), the African Union Convention on Preventing and Combating Corruption, and the African Charter on Human and Peoples’ Rights, and selected judicial developments. Sierra Leone’s Anti-Corruption Act 2008, as amended in 2019, Public Financial Management Act 2016, Public Procurement Act 2016, and Right of Access to Information Act 2013 provide a broad statutory framework. Liberia’s Constitution of 1986, Anti-Corruption Commission legislation, Public Procurement and Concessions Act, and extractive-industry transparency institutions similarly establish formal accountability mechanisms. The paper argues that the main governance challenge is not simply the absence of laws, but the distance between formal rules and consistent implementation. Institutional independence, adequate resources, open contracting, protected whistleblowing, professional civil services, judicial independence, civic participation, and measurable follow-through are therefore essential. It recommends a practical implementation agenda for both states, while recognising that their constitutional and institutional contexts are distinct.