How can values be passed and accessed in PHP 5 using HTML forms?

To pass values from HTML forms to PHP in PHP 5, you can use the "POST" method in the form tag and access the values using the $_POST superglobal in the PHP script. You can use the "name" attribute in the form elements to identify the values being passed. This allows you to retrieve and process the form data in the PHP script.

<form method="POST" action="process_form.php">
    <input type="text" name="username">
    <input type="password" name="password">
    <button type="submit">Submit</button>
</form>
```

In the "process_form.php" file:

```php
<?php
if(isset($_POST['username']) && isset($_POST['password'])){
    $username = $_POST['username'];
    $password = $_POST['password'];
    
    // Process the form data
}
?>