This cross-sectional study assessed Brazilian health professionals' knowledge of ethical criteria for resource allocation during the COVID-19 pandemic using the Accountability for Reasonableness framework. Most professionals (76.1%) reported having bioethics knowledge, yet the mean score on a 70-point knowledge assessment was only 45.4, indicating insufficient practical understanding of ethical allocation criteria. Physicians and hospital-based workers scored significantly higher, highlighting the need for continuing education on bioethics for resource allocation decisions in crisis settings.